The IFRS Foundation and EFRAG have published a guide to illustrate the high level of alignment achieved between the IFRS Sustainability Disclosure Standards of the International Sustainability Standards Board and the European Sustainability Reporting Standards (ESRS), as well as how a company can apply both sets of principles, including a detailed analysis of the alignment in climate-related information.
Having first collaborated during the development of the ISSB standards and ESRS to achieve a high degree of alignment, the guide provides practical support that explains how companies can effectively comply with both standards.
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