Abstract
How can we apply “interoperability” of European Sustainability Reporting Standards (ESRS) and Global Reporting Initiative (GRI) as well as ESRS and International Sustainability Standards Board (ISSB) / (International Financial Reporting Standards) IFRS. In short, this means that by complying with ESRS the reporting entity would comply with the two other major reporting standards. In upcoming digital reporting this would mean reporting once and tagging data points as aligned simultaneously with different standards. This would make data sharing, use, comparison, etc. a “light year” more efficient.
Details
Presentation Type
Theme
Multiple Legacies: Heritage, Traditions, Local Ecologies, Knowledge, Values, Protection
KEYWORDS
Sustainability, Reporting, Esg, Legislation, Interoperability
