ESRS–ISSB Standards. Interoperability Guidance

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ESRS–ISSB Standards. Interoperability Guidance

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Business and biodiversity basics Integrating biodiversity into a business context

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.

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