Interoperability Guidance

Topic area:
Status: 02.05.2024 |
Current
Key words:
Sustainable Finance / ESG, Disclosure, IFRS
Initiative
Official name
ESRS–ISSB Standards - Interoperability Guidance
Type
Guidelines
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
02.05.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1 (binding, Supplement, EU)
Level 3 / Other
IFRS S1 - General sustainability-related disclosure requirements (non-binding, INT)
IFRS S2 - Climate-related disclosure requirements (non-binding, INT)

Source: IASB, ESRS–ISSB Standards - Interoperability Guidance, 2024