![Dingeman Manschot](https://www.forvismazars.com/var/mazars/storage/images/_aliases/user_block/media/global-contents/group-data-base/contact-photos/panoramic/dingeman-manschot/57297190-1-eng-GB/fb170e405e29-Dingeman-Manschot.jpg.webp)
Beyond the GAAP no. 189 - 2024
Beyond the GAAP no. 189 - 2024
As regards sustainability reporting in Europe, the month’s big news was the publication by EFRAG and TNFD of a correspondence table mapping their respective reporting frameworks. It shows the high level of commonality achieved between the ESRS environmental standards beyond climate change and the TNFD recommendations. At the international level, the ISSB has finalised its work plan for 2024-2026 and has decided that, in addition to supporting implementation of IFRS S1 and IFRS S2, it will work on two research projects, one on biodiversity, ecosystems and ecosystem services, and the other one on human capital.