IFRS Foundation and EFRAG publish interoperability guidance

On May 2, the IFRS Foundation and EFRAG published guidance to illustrate the alignment between the IFRS Sustainability Disclosure Standards and the EU standards. The guidance:

• provides information on the alignment of climate disclosures and how to comply with both sets of standards

• describes the alignment of general requirements of the two frameworks (e.g., materiality, presentation and disclosure of non-climate sustainability topics) 
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