Interoperability/mapping

During the process of drafting of the ESRS, EFRAG has had a continuous exchange and worked closely with different stakeholders, ensuring a strong level of consistency in language, approach and definitions. 

EFRAG is currently working on the interoperability between the ESRS and other standards and frameworks, including those developed by the ISSB, GRI and TNFD. The purpose of this workstream is to assist undertakings in understanding the commonalities between standards, guide undertakings in their application, and facilitate compliance to the complex sustainability reporting developments. The objective of this effort is to develop joint interoperability guidance with these standards and frameworks.

There are three ongoing mapping projects, and others may follow in the future:

• ESRS and IFRS Sustainability Standards
  
• ESRS and GRI
  
• ESRS and TNFD.