Beyond the GAAP - June 2024
Beyond the GAAP - June 2024
As far as sustainability reporting is concerned, the news of the month was particularly marked by the publication by EFRAG and TNFD of a table of correspondence between their respective reporting frameworks, materialising the high level of similarities between the environmental ESRS standards on the one hand, and the TNFD recommendations on the other. At the international level, the ISSB finalized its work programme for 2024-2026 and decided, in addition to supporting the implementation of IFRS S1 and IFRS S2, to work on two research projects on biodiversity, ecosystems and ecosystem services and on human capital.