Interoperability between ESRS and GRI standards


In July 2023, the EFRAG (European Financial Reporting Advisory Group) defined binding standards for sustainability reporting in accordance with ESRS (European Sustainability Reporting Standards) for the first time. These will apply from 2024 for companies that are already obliged to provide non-financial reporting. Many of these companies have prepared their sustainability reporting in accordance with the Global Reporting Standard (GRI) and must now [...]