This project was commissioned by the Sustainable Business Group at DAI, a mission-driven global development company supporting government, private sector and donor clients in social and economic development. The project was motivated by the growing attention to ESG (environmental, social, governance) in supply chains, and by the increasing pressure faced by the oil and gas industry in particular to improve their ESG performance. Since ESG reporting for small and medium-sized enterprises (SMEs) is not mandated by law in most countries, a significant share of ESG performance of oil and gas supply chains is not captured by current reporting systems. In this project, the team conducted background research and qualitative interviews with ESG and industry experts as well as SMEs in oil and gas supply chains. The team also examined 6 prevailing ESG frameworks and synthesized them in a single framework with 14 themes and 82 indicators. The team concluded that the existing frameworks cover similar areas and mainly differ in methodologies and output. Moreover, most of the SMEs interviewed by the team found it relatively easy to collect ESG-related data and were willing to disclose ESG information. Therefore, the team proposed a business opportunity for DAI to ease the translation between frameworks and encourage large corporations to include SME suppliers in their ESG reporting.