The IFRS Foundation has published a webcast that provides an overview of the ESRS–ISSB Standards Interoperability Guidance released in May 2024.
In the webcast, ISSB Vice-Chair Sue Lloyd and ISSB Strategy Lead Sam Prestidge cover:
- the background to the publication of the Interoperability Guidance;
- common disclosures and the high degree of alignment of climate-related disclosures between the ISSB Standards and ESRS;
- elements of the disclosures that companies will need to approach in a specific way to comply with both sets of standards; and
- incremental disclosures in ESRS.
The aim of the webcast is to help explain the interoperability between the ISSB Standards and ESRS. The webcast also aims to show how companies applying both sets of standards can use the guidance material to comply with both.
Access the ESRS–ISSB Standards Interoperability Guidance and other ISSB educational material.
Access the slides from the presentation.
