应用 GRI 标准和 ISSB 标准时温室气体排放的互操作性考虑因素

The Global Reporting Initiative and the IFRS Foundation jointly published a new analysis and mapping resource: Interoperability considerations for GHG emissions when applying GRI and ISSB Standards. The publication illustrates the areas of interoperability a company should consider when measuring and disclosing Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) emissions in accordance with both GRI 305: Emissions and IFRS S2 Climate-related Disclosures.