ISO developed a standard quite handy to explain how ESG works, this is mainly for SME and aims to be a guidance: IWA 48
https://www.iso.org/standard/89240.html
In addition, the GRI is in place for almost 30 years and has developed and contributed a lot to the different frameworks, they also have developed and keep developing standards for specific sector:
https://www.globalreporting.org/
For the part 3"estimate financial needs", you can find resources in H2020 projects that will conclude this year (2021-2025): ARSINOE or
https://www.pathways2resilience.eu/
Stockholm Resilience Centre explores how people and nature can live and develop on a planet under pressure.
https://www.stockholmresilience.org/
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