GRI, ISSB and ESRS compared — and where BRSR fits
GRI reports a company's impacts on the economy, environment and people; the ISSB's IFRS S1 and S2 report sustainability risks and opportunities that affect the company's prospects, for investors; ESRS, under the EU's CSRD, require both views — double materiality. BRSR is India's mandatory report. They share many measures, such as Scope 1 emissions, but they are not interchangeable.
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