As climate and sustainability reporting regimes continue to proliferate globally, regulators, industry and standard-setters are stepping up efforts to facilitate structured digital reporting of climate and sustainability-related information to improve accessibility of comparability of this data. In Europe, the European Financial Reporting Advisory Group (EFRAG) is seeking to establish a digital format for future disclosures that will be made under the Corporate Sustainability Reporting Directive (CSRD), while at the international level, the ISSB is also developing the IFRS Sustainability Disclosure Taxonomy to enable digital tagging of information required by IFRS S1 and IFRS S2.
Join Bloomberg for a discussion on how to reach consistency and promote harmonisation between digital reporting formats globally, and what more is needed to deliver an interoperable ecosystem for digital reporting.
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