Sue Lloyd, vice-president of the International Sustainability Standards Board (ISSB), said on Wednesday 26 November during a conversation organised by the Bruegel think-tank, that the ‘Omnibus’ simplification of the Corporate Sustainability Reporting Directive (CSRD) would enable better alignment with the ‘IFRS S1&2’ international standards.
“It won’t be full alignment, unfortunately. For those who are using ESRS standards and using the ISSB standards, it will still be the case...