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To provide further clarity on how GRI and the IFRS Foundation are working together to enable a seamless, global and comprehensive sustainability-reporting system, the two organisations have issued a statement.
Facilitating efficient reporting when using the GRI and ISSB Standards articulates how the standards set by the GRI’s Global Sustainability Standards Board (GSSB) and those set by the IFRS Foundation’s International Sustainability Standards Board (ISSB) can be used together by reporting entities and information users. It is intended for entities choosing or being mandated to apply these standards to meet the needs of investors and other stakeholders.
The document describes the common disclosures that the GSSB and ISSB have been working together to align and sets out that information provided in accordance with their standards can be complementary, while meeting distinct purposes. It also highlights areas where the two organisations are working together to support efficient reporting.
Read more
Facilitating efficient reporting when using the GRI and ISSB Standards articulates how the standards set by the GRI’s Global Sustainability Standards Board (GSSB) and those set by the IFRS Foundation’s International Sustainability Standards Board (ISSB) can be used together by reporting entities and information users. It is intended for entities choosing or being mandated to apply these standards to meet the needs of investors and other stakeholders.
The document describes the common disclosures that the GSSB and ISSB have been working together to align and sets out that information provided in accordance with their standards can be complementary, while meeting distinct purposes. It also highlights areas where the two organisations are working together to support efficient reporting.
Read more