- ESRS vs IFRS SDS
- ISSB taking care of IFRS SDS is also thinking about Asia, not just European like the EFRAG
- IFRS SDS is again about delivering information to investors and creditors, rather than the public or the government
- ESRS can be seen as superset of IFRS SDS
- ESRS is a lot more more in-depth
- only ESRS:
- Substituatibility
- if a company applies one of them also providing the other should be easy
- if you already publish information on either - the other is not far off
- Value Chain Compatibility
- a company reporting in IFRS SDS should not have a hard time giving information to a company reporting with ESRS and vice versa to support trans-supranational trade