If your company is preparing for the implementation of the European Sustainability Reporting Standards (ESRS) or the arrival of the International Sustainability Standards Board (ISSB) Standards, GRI has developed a range of mapping tools that will be useful for leveraging your current GRI relationship to comply with these new standards.
Mapping Tools
- Mapping of Data between ESRS and GRI Standards: This draft mapping will be very helpful for those preparing for the first application of the ESRS. For each ESRS data point, the tool clearly illustrates the corresponding data point in the GRI Standards. The mapping will be updated in early 2024 to align with the final ESRS data points.
- GRI-ESRS Interoperability Index: This draft index, jointly developed by GRI and EFRAG, establishes how GRI’s disclosure requirements relate to ESRS data points. It highlights the high degree of commonality achieved, meaning that entities reporting under ESRS will be considered “with reference” to the GRI Standards. The index will be finalized in early 2024.
- GRI-ISSB Greenhouse Gas Emissions Interoperability Considerations: This resource from GRI and the IFRS Foundation illustrates the areas of interoperability between GRI 305: Emissions and climate-related disclosures under IFRS S2 when measuring and disclosing greenhouse gas emissions in accordance with both standards, demonstrating a high degree of alignment.
