IFRS
Unlocking a single sustainability report for ESRS and ISSB standards
One report for two sets of standards is possible, with careful planning.
Interoperability in practice
A single report reduces duplication and allows jurisdiction-specific disclosures.
Build a core reporting model
Tell one enterprise value story while meeting local requirements.
2. Achieving a single-report approach
The standards are largely interoperable, but meeting one does not automatically meet the other.
Map requirements carefully and fill gaps.
3. Steps toward a single report
Different paths exist for each starting point
Companies reporting under one framework can extend to the other.
Using one report across jurisdictions
Some jurisdictions may accept reports prepared under the other framework.
Summary
Early alignment makes a single sustainability report achievable.
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