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IFRS Foundation and Global Reporting Initiative (GRI) International Publications

Updates from IFRS Foundation and Global Reporting Initiative (GRI)

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On 18 January 2024, the IFRS Foundation and GRI published a new analysis and mapping resource – Interoperability considerations for GHG emissions when applying GRI Standards and ISSB Standards.

The publication illustrates the areas of interoperability, a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 Green House Gas (GHG) emissions, in accordance with both GRI 305, Emissions and IFRS S2, Climate-related Disclosures.

To access the text of the publication, please click here

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