IFRS Foundation and GRI publish summary of interoperability considerations for GHG emissions
IFRS Foundation and GRI publish summary of interoperability considerations for GHG emissions
The IFRS Foundation and the Global Reporting Initiative (GRI) have published a new analysis and mapping resource: Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.
The publication illustrates the areas of interoperability a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both GRI 305: Emissions and IFRS S2 Climate-related Disclosures. The publication is aimed to support more efficient reporting for companies using both the ISSB Standards and the GRI Standards.
The mapping resource may be accessed here.
The publication illustrates the areas of interoperability a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both GRI 305: Emissions and IFRS S2 Climate-related Disclosures. The publication is aimed to support more efficient reporting for companies using both the ISSB Standards and the GRI Standards.
The mapping resource may be accessed here.