Detalles
| IFRS and EFRAG have published guidance material to illustrate the high degree of alignment achieved between the International Sustainability Standards Board's IFRS Sustainability Disclosure Standards (ISSB Standards) and the European Sustainability Reporting Standards (NEIS) and how a company can apply both sets of standards, including a detailed analysis of alignment in climate-related disclosures. Having first worked during the development of the ISSB and ESRS Standards to provide a high degree of alignment, this publication provides practical support that explains how companies can effectively comply with both sets of standards. The document has been designed to reduce complexity, fragmentation and duplication for companies applying both the ISSB and ESRS Standards. As companies around the world are increasingly mandated to disclose sustainability-related information through the ISSB and ESRS Standards, EFRAG and ISSB are committed to creating efficiencies wherever possible to advance transparency, comparability, and accountability. |
Recursos relacionados
Making Biodiversity Material in Financial Decision-Making
Until recently, financial and commercial actors could ignore the impact of their activities on ecosystems. They were considered an externality…
2020
ENCORE facilita a bancos e inversores explorar el impacto de sus carteras en el riesgo de pérdida de especies e integridad de los ecosistemas
Basada en el enfoque de los bienes y servicios que provee la naturaleza, la herramienta ENCORE (Exploring Natural Capital Opportunities,…
Advocating for Nature: A guide for responsible policy engagement
This Responsible Political Engagement with Nature (RPE) guide enables companies to reap the business benefits of responsible advocacy and respond…