IFRS.Report
Frameworks
How IFRS standards interoperate with CSRD, GRI, GHG Protocol, TCFD, TNFD, and Asian exchange requirements.
In Plain Language
IFRS S1 §54–59 permits entities to reference other standard-setting bodies. The frameworks section maps the interoperability landscape — ESRS, GRI, GHG Protocol, TCFD, TNFD, and Asian exchange requirements — against the IFRS S2 global baseline.
Technical Requirements
- ISSB & interoperability landscape — IFRS S1 §54–59: The ISSB, EFRAG, and GRI have published joint guidance confirming that overlapping disclosures can satisfy multiple frameworks without duplication.
- GRI impact materiality bridge — May 2024 ISSB-GRI guidance: Companies can report under both frameworks when disclosures share the same underlying data — IFRS for investors, GRI for stakeholders.
- GHG Protocol measurement framework — IFRS S2 §27: Companies must use the 《温室气体核算体系》企业标准 for emissions measurement — boundary setting, emission factors, and data quality protocols.
- TNFD nature-disclosure integration — TNFD extends the same four-pillar structure (governance, strategy, risk, metrics) to nature — the ISSB has an active research project on biodiversity disclosure.