NORTHAMPTON, MA / ACCESSWIRE / May 2, 2024 / KPMG
Mark Vaessen, Chair Global Corporate & Sustainability Reporting Topic Team, KPMG in the Netherlands
We welcome the publication of this analysis and congratulate the ISSB and EFRAG for reaching this important milestone.
Companies should take confidence that the ISSB and EFRAG have agreed on common areas of their climate-related disclosures and highlighted significant alignment. Having an agreed list of areas of difference to watch out for allows companies applying both to move forwards confidently with gathering data and preparing disclosures. There can be significant synergies.
The analysis is critical towards the goal of interoperability - which is what is needed to make dual-compliance disclosure manageable for companies. With this jointly approved analysis from the ISSB and EFRAG, it is now incumbent on all of us - not just the standard setters - to interpret the standards during implementation such that we realise the goal of maximum interoperability in practice.
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