IFRS® Foundation issues comparison of GRI and ISSB emissions reporting requirements

To help address the question of interoperability for companies complying with multiple sustainability reporting regimes, the IFRS Foundation analyzed the greenhouse gas emissions reporting requirements in the standards of the Global Reporting Initiative (GRI) and International Sustainability Standards Board (ISSB). The results of the comparison of the requirements of GRI 305, Emissions, and IFRS S2, Climate-related Disclosures, can be found in the publication, New resource on emissions reporting using GRI and ISSB Standards.

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