TECHNICAL ROUND UP – EFRAG AND GRI LAUNCH JOINT STATEMENT ON INTEROPERABILITY
September 21st, 2023
A GRI (the Global Reporting Initiative) and EFRAG (the European Financial Reporting Advisory Group) joint statement has detailed the mutual recognition of reporting under both GRI and European Sustainability Reporting Standards (ESRS).
Stressing that both systems focus on double materiality (the impact of sustainability issues on companies and companies’ impact on sustainability), the GRI and EFRAG said they will establish a list of the ESRS disclosure requirements and datapoints that correspond to GRI disclosure requirements and datapoints, enabling ESRS ...
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