Collaboration between ISSB and GRI aims to create a unified approach for companies to report on environmental, social, and governance impacts in Asia, streamlining reporting, reducing costs, and simplifying due diligence. The International Sustainability Standards Board (ISSB) has introduced reporting standards for sustainability information in financial statements, aligning with the Financial Stability Board's monitoring and the European Commission's alignment. However, existing guidelines and new rules are unlikely to provide clear answers for investors seeking to compare emissions of different companies, leaving smaller investors at a disadvantage.

ESG Reporting Unified