Interoperability (sustainability reporting)

    ESG & Governance

    The degree to which different sustainability reporting frameworks can be used together without duplicating work.

    Companies often report under several frameworks at once, such as BRSR, ISSB, GRI and CDP. Interoperability work by standard setters maps the overlaps, aligns definitions and confirms when one disclosure meets another framework's requirement. For example, GRI and the IFRS Foundation confirmed in 2025 that IFRS S2 emissions disclosures meet GRI 102 when the GHG Protocol is used. For analysts, the practical point is to check definitions and boundaries before comparing numbers.

    Related terms

    ISSB (International Sustainability Standards Board)GRI (Global Reporting Initiative)ESRS (European Sustainability Reporting Standards)BRSR (Business Responsibility and Sustainability Report)

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    From the research

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