国际可持续准则理事会ISSBESRS-ISSB标准互操作指南（英文）

IFRS

Foundation

ESRS–ISSBStandards

InteroperabilityGuidance

2

ESRS–ISSBStandaRdSIntERopERaBIlItyGuIdancE

Thisdocumentisprovidedaseducationalmaterial.ThecontentofthismaterialdoesnotoverrideoradjusttherequirementsassetoutinESRSorISSBStandards.Intheeventofapparentconflict,anentitymustrefertotherequirementsinESRSandISSBStandards.

Contents

Introduction

Section1

Section2

Section3

Section4

Annex

2–3 4–67–1314–1819–31

32–33

Introduction

TheInternationalSustainabilityStandardsBoard(ISSB)andtheEuropeanCommissionservices,togetherwithEFRAG,haveworkedtogetherduringthedevelopmentoftheEuropeanSustainabilityReportingStandards(ESRS)1andtheIFRSSustainabilityDisclosureStandards(ISSBStandards)toachieveahighdegreeofalignmentoftherespectivestandards,withaspecificfocusonclimate‑relatedreporting.Consequently:

•thedefinitionoffinancialmaterialityinESRSisalignedwiththedefinitionofmaterialityinIFRSS1GeneralRequirementsforDisclosureofSustainability‑relatedFinancialInformation(seeSection1.1below);

•thetwosetsofstandardsincludecommondefinedterms;and

•thereisahighdegreeofalignmentoftheclimate‑relateddisclosuresinthetwosetsofstandardsand,inparticular,almostallthedisclosuresinISSBStandardsrelatedtoclimateareincludedinESRS.

Thisjointinteroperabilityguidancedescribesthealignmentofdisclosurerequirementsandinformationthatanentitystartingwitheachsetofstandardsneedstoknowtoenablecompliancewithbothsetsofstandards,ensuringinteroperabilitybetweenthem.RegardlessofwhetheritstartswithESRSorISSBStandards,anentitycancomplywiththeclimaterequirementsofbothsetsofstandardsbyfollowingthecontentofthisinteroperabilityguidance.

Section1addressesinteroperabilityatthelevelofgeneralreportingrequirementsincludingbeyondclimate.Sections2,3and4addressinteroperabilityforclimate‑relateddisclosuresfromtwoperspectives:

•anentityapplyingESRSthatwants(1)tomeetalsoallclimate‑relateddisclosurerequirementsinIFRSS2Climate‑relatedDisclosuresand(2)toapplyrequirementsinIFRSS1thatarenecessaryinordertoapplyIFRSS2andprovideclimate‑relateddisclosures;and

•anentityapplyingISSBStandardsthatwants(1)tomeetalsoalldisclosurerequirementsonclimatechangeinESRSE1and(2)toapplytherequirementsinESRS1andESRS2thatarerelevanttoclimatedisclosure.

1

https://eur‑lex.europa.eu/legal‑content/EN/TXT/?uri=CELEX%3A32023R2772

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Thegoalofthisinteroperabilityguidanceistoincreaseefficiencyforentitiesthatreportunderbothsetsofstandards.Thestructureandpurposeofthedocumentis:

Section1.CommentsongeneralreportingrequirementsinESRSandISSBStandards.ThissectionexplainshowESRSandISSBStandardsareinteroperablewithregardstomateriality,presentationanddisclosuresforsustainabilitytopicsotherthanclimate.

Section2.Commonclimate‑relateddisclosures.ThissectionillustratesthehighlevelofinteroperabilityachievedinrelationtoclimatebetweenESRSandthecorrespondingdisclosurerequirementsinISSBStandards.ThissectionpresentsinatabularformtheparagraphsinISSBStandardsandthecorrespondingparagraphsinESRS.Asdescribed,intersectingdisclosurerequirementsinESRScanbeidentical(common),orcoveratleastthedisclosurerequirementsinIFRSS2,whileprovidingalsoincrementaldisclosures.

Section3.ESRStoIFRSS2(climate):informationthatanentitystartingwithESRSneedstoknowwhenalsoapplyingISSBStandardstoenablecompliancewithbothsetsofstandards.

Section4.IFRSS2(climate)toESRS:informationthatanentitystartingwithISSBStandardsneedstoknowwhenalsoapplyingESRStoenablecompliancewithbothsetsofstandards.ThissectionincludesinSection4.2thedisclosuresinESRSE1thatdonothaveanequivalentrequirementinIFRSS1,norinIFRSS2andtheincrementalrequirementsinESRSE1associatedwithcommondisclosurerequirements.

Theuserofthisdocumentshouldalsoconsiderthefollowingaspectswhenusingthisinteroperabilityguidance:

1.thisdocumentmustbereadinconjunctionwiththerelevantstandards.AnentitycannotrelyonthisguidanceinisolationtomeettherequirementsinESRSorISSBStandards.

2.thisdocumentincludesalldisclosurerequirementsinIFRSS2andESRSE1.Whetheraspecificdisclosurerequirementmustbeprovidedbyanyspecificentitywillbesubjecttothatentity’sfactsandcircumstancesandissubjecttomateriality(seeSection1).

3.thisdocumentdoesnotincludethenon‑mandatorydisclosures(thatis,‘maydisclose’)ornon‑mandatorycalculationguidanceinESRSorISSBStandards.ItalsodoesnotmapparagraphsinISSBStandardsstatingtheobjectivesofthedisclosurerequirements.

4.thisdocumentdoesnotcoverthegeneraltransitionrequirementsintherespectivesetofstandards,butmayrefertoaspecifictransitionrequirementwhererelevantforunderstandingarelatedrequirement.AnentityusingthetransitionprovisionsineithersetofstandardsneedstobeawarethatthespecificrequirementsaredifferentinISSBStandardsandESRS.

5.thisdocumentwaspublishedon2May2024.FutureamendmentstoESRSorISSBStandardsmaychangetheanalysiswithin.

6.thisdocumentisnotaformalstatementofequivalence.Thelatterisintheremitofpublicauthorities.

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Section1.CommentsongeneralrequirementsinESRSandISSBStandards

ThissectioncontainsinformationrelevantforentitiesapplyingbothESRSandISSBStandardstoenableinteroperability.

1.1Materiality

Ifanentityhasdeterminedthatinformationmustbeprovidedaboutasustainabilitymatter,thenbothsetsofstandardsrequirethedisclosureofmaterialinformationaboutthatmatter.Thisisvalidforclimate,aswellasfortheothersustainabilitytopicsunderIFRSS1andunderESRS.

ThedisclosurestobeprovidedunderISSBStandards,includinginrelationtoclimate,aresubjecttomaterialityasdefinedinISSBStandards.ThedisclosurestobeprovidedunderESRS,alsoincludinginrelationtoclimate,aresubjecttomaterialityasdefinedunderESRS,whichcoversalsotheimpactmaterialitylens.AnentityreportingunderESRSorISSBStandardsthatalsowantstomeetthedisclosurerequirementsofISSBStandardsorESRS,willneedtoconsidertherelevantmaterialityrequirementsofISSBStandardsorESRSrespectively.

UnderISSBStandards,materialityisjudgedonthebasisofwhetheromitting,misstatingorobscuringthatinformationcouldreasonablybeexpectedtoinfluencedecisionsofprimaryusersofgeneralpurposefinancialreports,whichprovideinformationaboutaspecificreportingentity(seeparagraphs18andB13ofIFRSS1).

UnderESRS,asustainabilitymatterismaterialwhenitmeetsthecriteriadefinedforimpactmaterialityorfinancialmateriality,orboth(seeparagraph28ofESRS1).Onfinancialmateriality,paragraph48ofESRS1statesinparticularthatinformationisconsideredmaterialforprimaryusersofgeneralpurposefinancialreportsifomitting,misstatingorobscuringthatinformationcouldreasonablybeexpectedtoinfluencedecisionsthattheymakeonthebasisoftheundertaking’ssustainabilitystatement.ThefinancialmaterialityassessmentinESRS1correspondstotheidentificationofinformationthatismaterialforprimaryusersofgeneralpurposefinancialreportsinmakingdecisionsrelatingtoprovidingresourcestotheentity(seeparagraph48ofESRS1andparagraph18ofIFRSS1).Thedefinitionofinformationthatisconsideredmaterialforusersofgeneralpurposefinancialreportsisthereforealignedbetweenthetwosetsofstandards.

ThisalignmentmeansthatinassessingwhetheraparticulardisclosureisconsideredmaterialinapplyingISSBStandards,thatassessmentisalignedwiththeassessmentofwhetherthatdisclosureisfinanciallymaterialinaccordancewithESRS,andconversely.Whenanentityconsiderstheclimatedisclosuressetoutinthestandards,anentitythatappliesESRSisexpectedtobeabletoidentifythedisclosuresconsideredmaterialinaccordancewithISSBStandardsusingtheoutcomeofitsESRSassessmentoffinancialmaterialityandconverselyanentitythatappliesISSBStandardsisexpectedtobeabletoidentifythedisclosuresinrelationtoclimateconsideredtobefinanciallymaterialinaccordancewithESRS.

Therequirementsforassessingthematerialityofinformationandthereforeforsupportingtheidentificationoftheinformationtobereportedonamaterialmatter(seeparagraph31ofESRS1)isexpected,inmostcases,torelyondecision‑usefulness.Decision‑usefulnessisthebasisforthedefinitionusedinIFRSS1toidentifytheinformationtobereportedasmaterial(seeparagraph18ofIFRSS1).WhileinESRSthedoublematerialityassessmentofwhatisdecision‑usefulconsidersbothinvestorsandotherstakeholders(includinginrelationtoimpactmateriality),inISSBStandardsthisassessmentisfocusedontheinformationneedsofinvestors.Onfinancialmateriality,thetwoassessmentsareexpectedtoprovideanalignedoutcome.

ESRS–ISSBStandaRdSIntERopERaBIlItyGuIdancE

1.2Presentation

5

Paragraphs111–117ofESRS1requireanentitytopresentsustainabilityinformationpreparedinaccordancewithESRSinasustainabilitystatementwhichisadedicatedsectionofthemanagementreportidentifiedassuch.ESRS1(seeAppendicesD,FandGofESRS1)providesadditionaldetailsonhowtostructureandorganisethesustainabilitystatement.Subjecttotheuseofcertainprovisionsregardingtheuseofincorporationbyreference(seeparagraphs119–122ofESRS1),thesustainabilitystatementisthereforetheuniquelocationofsustainabilitydisclosurespreparedunderESRS.

IFRSS1(seeparagraphs60–63)setsouttherequirementsforanentityinrelationtothelocationofdisclosures.Underanapproachdesignedtobemulti‑jurisdictional,thestandardexplainsthattherearevariouspossiblelocationsinwhichanentitymaydisclosesustainability‑relatedfinancialinformation,aslongastheinformationisincludedinitsgeneralpurposefinancialreports.

TheESRSrequiredlocationfordisclosuresmeetstheprinciplessetbyIFRSS1.However,onthebasisoftherequirementsinESRSthatrequireaclearidentificationofthenatureofreportedinformation,anentitystartingwithESRSthatwishestocomplywithISSBStandardsshouldpayparticularattention,whenpreparingitshuman‑readablesustainabilitystatement,totherequirementsinIFRSS1,inparticulartherequirementsaboutadditionalinformation(seeparagraph62ofIFRSS1).Itisexpectedthatdigitalreportingprocesseswillfacilitatefurthersuchidentification.

1.3Disclosuresforsustainabilitytopicsotherthanclimate

ESRSsetspecificdisclosurerequirementsonninedifferentsustainabilitytopicsbeyondclimate,2eachofthemcoveredbyadedicatedreportingstandard.

IFRSS1requiresanentitytodisclosematerialinformationaboutthesustainability‑relatedrisksandopportunitiesthatcouldreasonablybeexpectedtoaffecttheentity’sprospects(seeparagraph17ofIFRSS1).Atthedateofpublicationofthisdocument,theISSBhasprescribeddisclosurerequirementsforclimate‑relatedrisksandopportunitiesinIFRSS2.SustainabilitytopicsotherthanclimatearecurrentlyaddressedinIFRSS1.IFRSS1requiresanentitytodisclosematerialinformationtousersofgeneralpurposefinancialreportsaboutitsrelevantsustainability‑relatedrisksandopportunitiesinaccordancewiththeobjectivesofIFRSS1.Anentityisexpectedtoexerciseappropriatejudgementastotheidentificationofsustainability‑relatedrisksandopportunitiesandassociateddisclosuresitprovidesthoseusersinfaithfullyrepresentingthesustainability‑relatedriskoropportunity.

Inthiscontext,paragraph57ofIFRSS1statesthat,intheabsenceofanIFRSSustainabilityDisclosureStandardthatspecificallyappliestoasustainabilitymatterandtotherelatedrisksoropportunities,anentityshallapplyjudgementtoidentifyandpreparetheinformationtobereported.IFRSS1setsoutthesourcesthatcanbeusedtoidentifythesustainability‑relatedmatterstoreportonandthesourcesthatcanbeusedtoidentifysuitabledisclosures.Inidentifyingappropriatedisclosuresaboutanentity’ssustainability‑relatedrisksandopportunities,IFRSS1statesthatanentitymayrefertoandconsidertheapplicabilityofESRS(seeparagraphC2(b)ofIFRSS1)asasourceofguidance,totheextentthatESRSassisttheentityinmeetingtheobjectiveofIFRSS1anddonotconflictwithISSBStandards.

2ESRSE2Pollution,ESRSE3Waterandmarineresources,ESRSE4Biodiversityandecosystems,ESRSE5Resourceuseandcirculareconomy,ESRSS1Ownworkforce,ESRSS2Workersinthevaluechain,ESRSS3Affectedcommunities,ESRSS4Consumerandend‑users,andESRSG5Businessconduct.

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Paragraph3ofIFRSS1requiresanentitytodiscloseinformationaboutallsustainability‑relatedrisksandopportunitiesthatcouldreasonablybeexpectedtoaffecttheentity’sprospects.Atthetimeofpublicationofthisdocument,fortopicsbeyondclimate,asESRSarelistedasasourceofguidanceinIFRSS1,anentityisabletoutiliseESRStoprovidethedisclosuresrequiredbyIFRSS1,iftherequirementsinparagraphsC1–C3ofIFRSS1arealsomet.

ESRSalsomakereferencetotheIFRSindustry‑basedguidance(whichincludestheIndustry‑basedGuidanceonImplementingIFRSS2andtheSASBStandards)andenableanentitytousethatguidancetocomplementitsdisclosurespreparedapplyingESRStocoversustainabilitymattersthatarematerialfortheundertakinginitssector(s)(seeparagraph131(b)ofESRS1).Becauseofthis,theentityusingISSBStandardsthatalsowantstocomplywithESRSwillbeabletoleverageitsdisclosurespreparedfollowingtheSASBindustry‑specificdisclosuretopicsandmetricsthatentitiesapplyingISSBStandardsshallrefertoandconsider(seeparagraph55(a)ofIFRSS1),totheextentthattheymeetthecorrespondingrequirementsinESRS.AnentitythatisreportingunderISSBStandardsthatalsowantstocomplywithESRSwillalsoneedtoapplythegeneraldisclosurerequirementsinESRS1,ESRS2andESRSfortopicsbeyondclimatechange.

1.4Reliefs

Bothsetsofstandardsincludereliefclauses.ThoseclausesarelistedintheAnnextothisdocument.Inordertocomplywithbothsetsofstandards,whenusingoneormoreofthereliefs,entitieshavetocheckcarefullyifthereliefsmeettherequirementsinbothsetsofstandards.

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Section2.Commonclimate-relateddisclosures

Thissectionillustratesthatthereisahighdegreeofalignmentoftheclimate‑relateddisclosuresinthetwosetsofstandards.Table2.1illustratesthatalmostallthedisclosuresinISSBStandardsrelatedtoclimateareincludedinESRS.

Table2.1identifiescorrespondingdisclosurerequirementsbetweenIFRSS2andESRSthatarealigned.ThetableisdividedaccordinglytothestructureofIFRSS2.Inthistable,footnotesareusedtohighlightandexplainthebasisforalignmentinspecificareasofinteroperability.Asterisksareusedtoindicatewhereauserofthisdocumentcanfindfurtherinformationaboutreportingincompliancewithbothsetsofstandards:

•oneasterisk(*)isusedtoindicatethatadditionalrelevantinformationcanbefoundinSection3.

ESRStoIFRSS2(climate):informationthatanentitystartingwithESRSneedstoknowwhenalsoapplyingISSBStandardstoenablecompliancewithbothsetsofstandards;and

•twoasterisks(**)areusedtoindicatethatadditionalrelevantinformationcanbefoundinSection4.IFRSS2(climate)toESRS:informationthatanentitystartingwithISSBStandardsneedstoknowwhenalsoapplyingESRStoenablecompliancewithbothsetsofstandards.

Inaddition,Section4.2providesfurtherinformationaboutincrementalrequirementsinESRSforparagraphslistedinTable2.1.Section4.2alsoincludesacompletelistofclimate‑relateddisclosuresinESRSthatdonothavecorrespondingrequirementsinISSBStandards.

Sections3.1and4.1containinformationthatanentitystartingwithESRS(orISSBStandards)needstoknowwhenapplyingISSBStandards(orESRS)toenablecompliancewithbothsetsofstandards.Section3.2containsclimate‑relateddisclosuresinISSBStandardsthatdonothavecorrespondingrequirementsinESRS.

InthissectiondisclosurerequirementsinIFRSS2aremapped,alongwithspecificrelevantrequirementsinIFRSS1.ParagraphsofIFRSS2connectedtoobjectivesofthedisclosuresarenotincludedinthisdocument.ParagraphsconnectedtoreliefsaresetoutintheAnnextothisdocument.

Table2.1–Correspondingclimate-relateddisclosurerequirementsbetweenISSBStandardsandESRSthatarealigned

ISSBStandards

ESRS

GOVERNANCE

IFRSS2.6(a)

ESRS2.22(a)

IFRSS2.6(a)(i)

ESRS2.22(b)

IFRSS2.6(a)(ii)

ESRS2.23

IFRSS2.6(a)(iii)

ESRS2.26(a)

IFRSS2.6(a)(iv)

ESRS2.26(b)

IFRSS2.6(a)(v)

IFRSS1.21(b)

ESRS2.22(d)

ESRS2.29(b)–(c)

ESRSE1.13

ESRS1.124

IFRSS2.6(b)

ESRS2.22(c)

IFRSS2.6(b)(i)

ESRS2.22(c)(i)

IFRSS2.6(b)(ii)

ESRS2.22(c)(iii)

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ISSBStandards

ESRS

STRATEGY

Climate-relatedrisksandopportunities

IFRSS2.10(a)

ESRS2.48(a)

IFRSS2.10(b)

ESRSE1.18

IFRSS2.10(c)3

ESRS2.48(e)

IFRSS2.10(d)4

ESRS1.77(a)–(c)

ESRS1.78

ESRS1.80

ESRSE1.AR11(b)

ESRS2.9(a)–(b)

IFRSS2.12*

ESRS1.10

ESRS1.11

ESRS1.30(a)

ESRS1.130

ESRS1.131(b)

Businessmodelandvaluechain

IFRSS2.13(a)

ESRS2.48(b)

IFRSS2.13(b)

ESRS2.48(a)

Strategyanddecision-making

IFRSS2.14(a)(i)

ESRS2.47

ESRS2.48(b)

ESRSE1.AR8(b)

IFRSS2.14(a)(ii)5

ESRS2.68(b)

ESRSE1.26

ESRSE1.28

ESRSE1.AR31

IFRSS2.14(a)(iii)5

ESRS2.68(b)

ESRSE1.26

ESRSE1.28

ESRSE1.AR31

3Paragraph10(c)ofIFRSS2requiresdisclosureofoverwhichtimehorizonstherisksandopportunitiesareexpectedtooccur.Paragraph48(e)ofESRS2requiresdisclosureofoverwhichtimehorizonstheanticipatedfinancialeffectsoftherisksandopportunitiesareexpectedtooccur.Wherethesetimehorizonsarethesame,thedisclosureis

aligned.Wherethesetimehorizonsaredifferent,theentitywillneedtoensurethatadditionaldisclosureisprovided.

4Paragraph10(d)ofIFRSS2doesnotprovideaspecificdefinitionoftimehorizonbutrequiresdisclosureofhowanentitydefinesshortterm,mediumtermandlongtermandhowthesedefinitionsarelinkedtotheplanninghorizonsusedforstrategicdecisionmaking.Paragraphs77–78ofESRS1includestandardiseddefinitionsoftimehorizons,butallowdeviationwhentheuseofthepre‑definedmedium‑orlong‑termtimehorizonsresultsinnon‑relevant

information(seeparagraph80ofESRS1).Paragraph9ofESRS2mandatesdisclosureofanentity’sdefinition

ofmedium‑orlong‑termtimehorizonsiftheydifferfromthestandardiseddefinitionsandthereasonforapplyingthesedefinitions.Disclosureisalignedifdefaulttimehorizonsareusedandthespecificdisclosurerequiredby

paragraph10(d)ofIFRSS2isprovided,orifalternativetimehorizonsareused,ifthedisclosuresrequiredbybothparagraph10(d)ofIFRSS2andparagraph9ofESRS2areprovided.

5Paragraph68(b)ofESRS2requiresdisclosureofthescopeofkeyactions(thatis,coverageintermsofactivities,upstreamand/ordownstreamvaluechain,geographiesand,whereapplicable,affectedstakeholdergroups).

Thedisclosureofupstreamand/ordownstreamvaluechainapplyingESRScorrespondstothedisclosureofindirectactionsapplyingISSBStandards.DisclosureisalignediftheentityapplyingESRSdisclosesthescopeofkey

actionsincludingcoverageintermsofvaluechainandclassifiesitsactionsasdirect(correspondingtotheactionsinownoperationsforESRS)orindirect(correspondingtotheactionsinthevaluechainforESRS,assuggestedinparagraphAR31ofESRSE1).

9

ISSBStandards

ESRS

IFRSS2.14(a)(iv)*

ESRSE1.14

ESRSE1.16(a)–(i)

ESRSE1.AR2–AR5

ESRS2.69(a)–(b)

IFRSS2.14(a)(v)

ESRS2.68(a)–(e)

ESRS2.69(a)–(c)

ESRSE1.26–27

IFRSS2.14(b)

ESRS2.69(a)–(c)

ESRSE1.26

IFRSS2.14(c)

ESRSE1.16(j)

ESRS2.68(e)

Financialposition,financialperformanceandcashflows

IFRSS2.15(a)

ESRS2.48(d)

IFRSS2.16(a)

ESRS2.48(d)ESRSAnnexII,Table2(TermsdefinedintheESRS):currentfinancialeffects

IFRSS2.15(b)

ESRS2.48(e)

IFRSS2.16(b)

ESRS2.48(d)

IFRSS2.16(c)(i)–(ii)

ESRS2.48(e)

IFRSS2.16(d)

ESRS2.48(e)

IFRSS2.17**

ESRSE1.AR70(a)

ESRSE1.AR73(a)

ESRSE1.AR74(a)

Climateresilience

IFRSS2.22(a)

ESRSE1.19

IFRSS2.22(a)(i)

ESRSE1.19(c)

ESRSE1.AR8

IFRSS2.22(a)(ii)

ESRSE1.19(c)

ESRSE1.AR8(a)

IFRSS2.22(a)(iii)(1–3)

ESRSE1.19(c)

ESRSE1.AR8(b)

IFRSS2.22(b)(i)*

ESRSE1.19(a)–(c)

ESRSE1.AR13(d)

IFRSS2.22(b)(i)(1)

ESRSE1.AR13(a)

IFRSS2.22(b)(i)(2)*

ESRSE1.21

ESRSE1.AR11(d)

ESRSE1.AR12(c)

IFRSS2.22(b)(i)(3)*

ESRSE1.21

ESRSE1.AR11(d)

ESRSE1.AR12(c)

10

ISSBStandards

ESRS

IFRSS2.22(b)(i)(4)*

ESRSE1.20(c)(i)

ESRSE1.AR12(c)

IFRSS2.22(b)(i)(5)

ESRSE1.AR13(b)

IFRSS2.22(b)(i)(6)

ESRSE1.AR13(b)

ESRSE1.AR7(b)

IFRSS2.22(b)(i)(7)

ESRSE1.19(a)

ESRSE1.AR13(d)

ESRSE1.AR6

IFRSS2.22(b)(ii)*

ESRSE1.AR13(c)–(d)

IFRSS2.22(b)(iii)

ESRSE1.19(b)

IFRSS1.23

IFRSS1.B42(c)

ESRSE1.AR15

ESRS1.90

ESRS1.123–129

IFRSS2.23*

ESRS1.131(b)

ESRS1.130

ESRS1.11

ESRS1.30(a)

RISKMANAGEMENT

IFRSS2.25(a)

ESRSE1.20

ESRSE1.22

ESRSE1.23

ESRSE1.24

IFRSS2.25(a)(i)

ESRS2.53(g)

IFRSS2.25(a)(ii)*

ESRSE1.21

IFRSS2.25(a)(iii)

ESRS2.53(c)(ii)

IFRSS2.25(a)(iv)

ESRS2.53(c)(iii)

IFRSS2.25(a)(v)

ESRS2.53(e)

ESRS2.53(c)

ESRS2.65(a)

IFRSS2.25(a)(vi)

ESRS2.53(h)

IFRSS2.25(b)*

ESRS2.53(c)

ESRSE1.20(c)

ESRSE1.65(a)

ESRSE1.19(b)–(c)

ESRSE1.24

IFRSS2.25(c)

ESRS2.53(e)–(f)

IFRSS2.26

ESRS1.QC17

ESRS1.115

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ISSBStandards

ESRS

METRICS

IFRSS2.29(a)(i)(1–2)**

ESRSE1.44(a)–(b)

IFRSS2.29(a)(i)(3)**

IFRSS2.B38–B57

ESRSE1.44(c)

ESRS1.62–67

ESRS1.QC5

ESRS1.696

ESRSE1.AR39(b)

ESRSE1.AR46(g)

IFRSS2.29(a)(ii)7

ESRS1.62

ESRSE1.AR39(a)

IFRSS2.29(a)(iii)(1–3)

ESRSE1.AR39(b)8

ESRS2.77(a)

ESRS2.80(i)

IFRSS2.29(a)(iv)*

ESRSE1.50

IFRSS2.29(a)(v)

IFRSS2.B30

IFRSS2.B31

ESRSE1.49

ESRSE1.49(a)

ESRSE1.AR45(d)

IFRSS2.29(a)(vi)(1)

IFRSS2.B32

ESRSE1.51

ESRSE1.AR45(c)

ESRSE1.AR46(c)

ESRSE1.AR46(i)

IFRSS2.29(a)(vi)(2)*

ESRS1.131(b)

ESRSE1.AR46(b)

IFRSS2.B19

ESRSE1.AR42

IFRSS2.B56(a)

ESRSE1.AR46(g)

IFRSS2.B56(b)9

ESRSE1.AR46

6AspartoftherequiredScope3measurementframeworkdescribedinparagraphsB38–B57ofIFRSS2,

paragraphsB43andB47ofIFRSS2requiretheentitytoprioritisedirectmeasurementofScope3greenhouse

gasemissions.Paragraph69ofESRS1requiresanentitytofirstmakeareasonableefforttocollectvaluechain

informationbeforeusingestimatesforvaluechaindata.Bothrequirementsinthestandardsresultinaprioritygiventodirectmeasurement.

7Paragraph29(a)(ii)ofIFRSS2requiresanentitytomeasureitsgreenhousegasemissionsinaccordancewith

theGreenhouseGasProtocol:ACorporateAccountingandReportingStandard(2004,GHGProtocol),unless

requiredbyajurisdictionalauthorityorexchangeonwhichtheentityislistedtouseadifferentmethodformeasuringgreenhousegasemissions.ESRSE1hasbeenbuiltincorporatinginitstextcontentfromtheGHGProtocol,and

hasspecificrequirementsregardingorganisationalboundary(seeSection4.1(vii)).Whenadditionalguidanceis

needed,paragraphAR39(a)ofESRSE1requiresentitiestoconsidertheprinciples,requirementsandguidance

providedbytheGHGProtocolandallowsanentitytoconsidertherequirementsstipulatedbyISO14064‑1:2018

orCommissionRecommendation(EU)2021/2279.WhereISO14064‑1deviatesfromtheGHGProtocolreportingrules,ESRSrequirereportinginaccordancewithESRSE1,includingrequirementsonorganisationalboundary

(seeSection4.1(vii))andtheGHGProtocol.AnentitythatisrequiredtoapplyESRSE1isexpectedtocomplywiththeguidanceoftheGHGProtocolindisclosingtheemissionsoftheconsolidatedgroupunderthefinancialcontrolapproach(seeparagraph50(a)ofESRSE1).SeealsoSection4.2fortheemissionsofentities,sitesandassetsunderoperationalcontrol.

8Inordertoalign,disclosureofapproach,inputsandassumptionsusedtomeasureScope3greenhousegasemissionsshouldalsoincludeinformationaboutthecharacteristicsdescribedinparagraphB40ofIFRSS2.

9ParagraphB56(b)ofIFRSS2requiresdisclosureoftheextenttowhichtheentity’sScope3greenhousegas

emissionsaremeasuredusingverifiedinputs.ESRSsustainabilitystatementsaremandatorilysubjecttoassurance.AnentityapplyingESRSthatwantstocomplyalsowiththedisclosurerequirementsinIFRSS2,shouldspecificallydisclosetheextentofverificationprovidedbytheperformanceofmandatoryassurance.

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ISSBStandards

ESRS

IFRSS2.B34

ESRSE1.AR46(f)

IFRSS2.29(b)**

ESRSE1.67(a)and(e)

IFRSS2.29(c)**

ESRSE1.66(a)and(d)

IFRSS2.29(d)*

ESRSE1.64(c)

IFRSS2.29(e)*

ESRSE1.16(c)and(e)–(f)

ESRSE1.AR4

IFRSS2.29(f)

ESRSE1.62

ESRSE1.63(a)and(c)

IFRSS2.29(g)(i)

ESRS2.29(c)

ESRSE1.13

IFRSS2.29(g)(ii)

ESRSE1.13

IFRSS2.31

IFRSS2.B65(e)

IFRSS1.21(b)

ESRSE1.AR78

ESRS1.123–129

IFRSS1.50(c)

ESRS2.77(b)

IFRSS2.32*

ESRS1.131(b)

TARGETS

IFRSS2.33

ESRS2.79

ESRS2.80

ESRSE1.30

ESRSE1.34

IFRSS2.33(a)

IFRSS2.B6710

ESRS2.79(a)

ESRS2.80(b)

IFRSS2.33(b)

ESRS2.80(a)

ESRSE1.33

IFRSS2.33(c)

ESRS2.80(c)

IFRSS2.33(d)

ESRS2.80(e)

ESRSE1.34(d)

IFRSS2.33(e)

ESRS2.80(d)

ESRSE1.34(c)

ESRSE1.AR25

IFRSS2.33(f)

ESRS2.80(e)

IFRSS2.33(g)**

ESRS2.80(b)

ESRSE1.34(a)

ESRSE1.AR23

10Ifthemetrichasbeendevelope