EFRAG publishes assessment of interoperability between ESRS 2 & ESRS S1 and IFRS S1 & S2
EFRAG publishes assessment of interoperability between ESRS 2 & ESRS S1 and IFRS S1 & S2
EFRAG has published an assessment on the interoperability between ESRS 2 General Disclosures and ESRS E1 Climate and IFRS S1 & S2 and to provide a supporting mapping table. The assessment and the climate-related disclosures mapping table is a contribution to the ongoing joint work with the ISSB on interoperability guidance on ESRS and ISSB standards.
The assessment may be accessed here.
The assessment may be accessed here.