RESOURCES
Tools and helpful links for summarizing and outlining
the rules and standards of today's Alphabet Soup
World Business Council for Sustainable Development
(WBCSD)
Mapping table by EFRAG
WBCSD has released an outstanding resource to
help companies navigate the implementation of the
two main sets of sustainability reporting standards
coming into effect – namely the IFRS Sustainability
Disclosure Standards (IFRS SDS) and the European
Sustainability Reporting Standards (ESRS), as well as
related information for companies preparing to
report to the SEC disclosure rules.
IFRS Sustainability Standards and ESRS Reconciliation
table
Table of final standards for climate disclosures (IFRS
S1 + IFRS S2 compared with ESRS 2 + ESRS E2)
prepared by EFRAG, as well as a statement of
Interoperability between ESRS and ISSB standards
EFRAG's comparison of the general requirements of
the IFRS S1 and ESRS 1 and 2 provides a clear
overview of the overlaps and differences between
the general requirements of the two standard
setters.
Sustainability & Energy Management Simplified
TCFD Recommendations and ESRS Reconciliation table
Reporting (ICSR):Building Trust and Confidence through the
COSO Internal Control—Integrated Framework
A must read for CSOs and for all those involved in a
company's sustainability efforts and reporting. ICIF
made it clear that it could be used beyond financial
reporting to help achieve effective controls over
other forms of reporting and information.
