Implementation Guidance for the International Sustainability Standards Board (ISSB) Standards and the European Sustainability Reporting Standards (ESRS)

This guidance from the WBCSD CFO Network can help you to better meet modern sustainability reporting requirements and respond more credibly to requests for sustainability performance information from investors, banks and regulators. It provides a side-by-side analysis of two new sustainability disclosure standards: the IFRS standard from the International Sustainability Standards Board (ISSB) and the European Sustainability Reporting Standard. It explains how to set up reporting; identifies what needs to be reported; explains how to ensure credible disclosures; and more. This guidance may be especially useful to CFOs and finance teams.