Interoperability guidance for ISSB and EU Standards

Guidance material has been published to illustrate the high level of alignment achieved between the ISSB Standards and the European Sustainability Reporting Standards (ESRS), and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures. This publication provides practical support that explains how companies can efficiently comply with both sets of standards.

The document has been designed to reduce complexity, fragmentation and duplication for companies applying both the ISSB Standards and ESRS. As companies around the world are increasingly mandated to disclose sustainability-related information is becoming ever more important to create efficiencies where possible to advance transparency, comparability and accountability. It is hoped that companies utilising this guidance will be better able to collect, govern and control decision-useful data only once.

The guidance:

  • describes the alignment of general requirements including on key concepts such as materiality, presentation and disclosures for sustainability topics other than climate; and
  • provides information about the alignment of climate disclosures and what a company starting with either set of standards needs to know to enable compliance with both sets of standards.

Read the ESRS–ISSB Standards Interoperability Guidance.

Published 2 May, 2024