CSRD / ESRS : Comparative study between the main sustainability standards

Comparative study between the main sustainability standards with a focus on EU CSRD / ESRS in Sustainability Reporting 

With the ever-evolving landscape of corporate reporting, it’s crucial to stay ahead of the curve. Our analysis will provide you with a comprehensive breakdown of the key differences and potential impacts of these two important standards, helping you navigate the complexities of sustainable reporting with confidence.

As the deadline for compliance approaches, understanding the nuances between CSRD and ISSB is essential for informed decision-making. Our in-depth analysis will equip you with the knowledge to prepare well-informed choices for your organization’s reporting strategy.

Sustainability reporting: what is at stake ?

Sustainability reporting is a process by which organizations communicate their economic, environmental, social, and governance performance to various stakeholders.

Industry perspective :

This topic isn’t new; however, it is gaining greater significance within the financial sector, specially in relation to ESG matters, particularly those related to the environment

Initiatives :

• Regulation (ex. CSRD)
• Reporting Frameworks (ex. TCFD)
• Global Goals (ex. SDGs)

ISSB interoperability with other international standards

ISSB Standards with the main overlaps and the main differences.

Overview of the main standards from EFRAG & ISSB

Overview of the main standards from EFRAG & ISSB and International Sustainability Standards Board (ISSB)

Implementation of ISSB – Disclosure Requirements

4 categories of information to be disclosed

• Governance
• Strategy
• Metrics & Targets
• Risk Management

Benefit from the capacities of our Aurexia sustainable team and our technical team

• ESRS detailed analysis double materiality
• ESRS narrative drafting
• ESRS numerical points computing