TECHNICAL ROUND UP – ISSB AND GRI RELEASE INTEROPERABILITY GUIDANCE
February 18th, 2024
The International Sustainability Standards Board (ISSB) and the Global Reporting Initiative (GRI) have released guidance on promoting the interoperability of their respective climate reporting standards. This includes when companies disclose direct and indirect ‘scope 1’, ‘scope 2’ and ‘scope 3’ greenhouse gas (GHG) emissions under GRI 305: Emissions and IFRS S2 Climate-related Disclosures. The guidelines argue both have a “high degree of alignment, with companies reporting GHG emissions under GRI “well positioned to report information…with IFRS ...
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