New guidance available for ISSB-ESRS sustainability standards interoperability
EFRAG is aiming to reduce complexity and fragmentation between different disclosure frameworks.
New sustainability standards interoperability guidance has been published by the IFRS Foundation and EFRAG to help Chief Sustainability Officers navigate the alignment between ISSB standards and the European Sustainability Reporting Standards (ESRS).
As the number and granularity of sustainability disclosure standards increase, Chief Sustainability Officers and their teams are finding the reporting exercise more complex. To reduce this complexity, regulators and standard-setters have been working to make their standards interoperable.
