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ENGINE 03 · INTEROPERABILITY WATCH

Interoperability Watch

DISCLOSURE BASELINEINDUSTRYIMPACTJURISDICTIONALNATURECONTROLVALUE-CHAINOUTCOMESOCIAL
ISSB · 01

IFRS S1 / IFRS S2

Global investor-focused sustainability disclosure baseline

Disclosure baseline

Connects enterprise evidence to sustainability-related financial disclosure

Tracked
SASB · 02

SASB Standards

Industry-based sustainability disclosure topics and metrics

Industry layer

Connects sector-specific evidence to IFRS S1 and IFRS S2

Tracked
GRI · 03

GRI Standards

Organizational impacts on the economy, environment and people

Impact layer

Observes relationships between impact reporting and financial materiality

Tracked
ESRS · 04

European Sustainability Reporting Standards

EU double-materiality sustainability reporting architecture

Jurisdictional layer

Tracks datapoint, boundary and incorporation-by-reference relationships

Tracked
TNFD · 05

TNFD Recommendations

Nature-related dependencies, impacts, risks and opportunities

Nature layer

Connects nature assessment to strategy, risk and disclosure evidence

Tracked
COSO · 06

COSO Internal Control / ERM

Internal control, risk governance and organizational accountability

Control layer

Connects sustainability evidence to control ownership and governance

Tracked
S3 · 07

GHG Protocol Scope 3

Value-chain greenhouse gas accounting and reporting

Value-chain layer

Tracks activity data, boundaries, calculation methods and supplier evidence

Tracked
SDGs · 08

United Nations Sustainable Development Goals

Global sustainable-development goals, targets and indicators

Outcome layer

Connects operational activities and evidence to goals and targets

Tracked
TISFD · 09

Taskforce on Inequality and Social-related Financial Disclosures

Social and inequality-related dependencies, impacts, risks and opportunities

Social layer

Tracks emerging social-related financial disclosure relationships

Tracked
9 CONTROLLED TRAJECTORIES

Historical versions and update timelines

Each event links to the issuing institution. Planned or not-yet-effective changes are labelled and never presented as current requirements.

ISSB

IFRS S1 / IFRS S2

In force · amendment issued

IFRS S1 and S2 apply from 1 January 2024. Targeted IFRS S2 greenhouse-gas amendments issued in December 2025 apply from 1 January 2027, with early application permitted.

  1. Final standards

    IFRS S1 and IFRS S2 issued

    ISSB established its global investor-focused sustainability disclosure baseline.

    Official record ↗
  2. Effective date

    Standards become effective

    Annual reporting periods beginning on or after this date enter the first application cycle.

    Official record ↗
  3. Interoperability guidance

    ESRS–ISSB interoperability guidance

    Joint guidance maps alignment and reduces duplicative reporting across the two architectures.

    Official record ↗
  4. Final amendments

    IFRS S2 GHG amendments

    Targeted reliefs and clarifications become effective for periods beginning on or after 1 January 2027.

    Official record ↗
SASB

SASB Standards

In use · comprehensive review underway

The 77 industry standards remain an important IFRS S1 guidance source. Exposure drafts issued in July 2025 propose a comprehensive review of nine industries and targeted amendments across additional industries.

  1. Implementation material

    SASB use with IFRS S1 clarified

    ISSB published education material on using industry-based SASB content to meet IFRS S1 requirements.

    Official record ↗
  2. Access update

    Standards Navigator launched

    All 77 industry-specific standards became directly accessible in PDF and HTML through the IFRS platform.

    Official record ↗
  3. Exposure drafts

    SASB amendment exposure drafts

    ISSB proposed a comprehensive review of nine industries and targeted metric updates across further industries.

    Official record ↗
  4. Final amendments

    Consequential alignment amendments

    Financed-emissions metrics in three SASB Standards were aligned with the amended IFRS S2 requirements.

    Official record ↗
GRI

GRI Standards

In force · topic standards transitioning

Revised Universal Standards have applied since 2023. GRI 101 Biodiversity applies from 2026; GRI 102 Climate Change and GRI 103 Energy apply from 2027.

  1. Final standards

    Revised Universal Standards published

    GRI 1, GRI 2 and GRI 3 replaced the prior universal architecture.

    Official record ↗
  2. Effective date

    Universal Standards effective

    Organizations reporting in accordance with GRI moved to the revised universal requirements.

    Official record ↗
  3. Final topic standard

    GRI 101 Biodiversity published

    The revised biodiversity standard entered effect for reporting from January 2026.

    Official record ↗
  4. Final topic standards

    GRI 102 and GRI 103 published

    Climate Change and Energy standards enter effect for reporting from January 2027.

    Official record ↗
ESRS

European Sustainability Reporting Standards

Revised delegated act under scrutiny

The European Commission adopted revised ESRS on 3 July 2026. Legal effect follows Official Journal publication after parliamentary and Council scrutiny; application is planned for financial years beginning on or after 1 January 2027, with early adoption contemplated.

  1. Delegated act

    First ESRS delegated act adopted

    Set 1 established the initial cross-cutting and topical ESRS architecture.

    Official record ↗
  2. Public input

    Set 1 revision call for input

    EFRAG opened evidence gathering on simplification and first-wave implementation experience.

    Official record ↗
  3. Technical advice

    Simplified ESRS technical advice

    EFRAG submitted revised technical advice to the European Commission.

    Official record ↗
  4. Delegated act

    Revised ESRS adopted

    The Commission adopted shorter revised standards and transmitted them for scrutiny.

    Official record ↗
TNFD

TNFD Recommendations

Final recommendations · guidance expanding

TNFD v1 recommendations remain the disclosure core. Sector, biome and financial-institution guidance continue to expand the implementation layer.

  1. Beta framework

    Beta v0.4 released

    The final beta consolidated the LEAP approach and draft sector and biome guidance before launch.

    Official record ↗
  2. Final recommendations

    TNFD Recommendations v1 launched

    Final recommended disclosures and additional guidance followed two years and four beta releases.

    Official record ↗
  3. Implementation guidance

    Financial institutions guidance v2.0

    Expanded sector coverage, metrics and exposure guidance for financial institutions.

    Official record ↗
  4. Ongoing guidance

    Implementation resources expanded

    Metrics, sector and biome resources continue to operationalise the v1 recommendations.

    Official record ↗
COSO

COSO Internal Control / ERM

Authoritative control framework · sustainability guidance active

The 2013 Internal Control framework remains the control baseline; the 2023 sustainability-reporting guidance applies it to non-financial information and external reporting.

  1. Framework

    Internal Control framework issued

    COSO established the original integrated internal-control architecture.

    Official record ↗
  2. Reissued framework

    Internal Control framework refreshed

    The refreshed framework maintained five components and strengthened application across information types.

    Official record ↗
  3. Framework update

    ERM integrated with strategy and performance

    The updated ERM framework connected risk governance to strategy and organizational performance.

    Official record ↗
  4. Supplemental guidance

    Internal control over sustainability reporting

    COSO applied the 2013 framework to sustainability information used internally and reported externally.

    Official record ↗
S3

GHG Protocol Scope 3

2011 standard active · harmonisation programme announced

The 2011 Corporate Value Chain Standard and category calculation guidance remain operative. ISO and GHG Protocol announced a 2025 programme to harmonise their emissions-accounting portfolios.

  1. Development

    Multi-stakeholder development and road testing

    First and second drafts and road tests established the category architecture before final release.

    Official record ↗
  2. Final standard

    Corporate Value Chain Standard released

    The standard established accounting and reporting across 15 upstream and downstream Scope 3 categories.

    Official record ↗
  3. Implementation update

    Corrections and calculation guidance

    Recorded corrections and detailed category-level calculation methods supplemented the standard.

    Official record ↗
  4. Harmonisation programme

    ISO–GHG Protocol strategic partnership

    The organisations announced co-development of harmonised GHG accounting and reporting standards, including Scope 3.

    Official record ↗
SDGs

United Nations Sustainable Development Goals

2030 Agenda active · indicator framework refined through 2026

The 17 Goals and 169 targets remain the policy architecture. The indicator framework now incorporates the 2025 comprehensive review and 2026 annual refinements.

  1. UN agenda

    2030 Agenda and 17 SDGs adopted

    UN Member States adopted the integrated global goals and targets.

    Official record ↗
  2. Indicator framework

    Global indicator framework adopted

    The General Assembly adopted A/RES/71/313 following Statistical Commission agreement.

    Official record ↗
  3. Framework review

    First comprehensive review

    Thirty-six major indicator changes were approved while preserving the overall monitoring architecture.

    Official record ↗
  4. Framework review

    Second comprehensive review

    Replacements, revisions, additions and deletions updated the framework for emerging monitoring needs.

    Official record ↗
  5. Annual update

    Annual indicator refinements

    The official list incorporates refinements approved at the Statistical Commission's 57th session.

    Official record ↗
TISFD

Taskforce on Inequality and Social-related Financial Disclosures

Beta v0.1 consultation complete · final recommendations planned 2027

TISFD is an emerging framework. Beta v0.1 was released in 2026 for iterative feedback; pilot testing and a final-draft consultation precede planned final recommendations in 2027.

  1. Institutional launch

    TISFD global initiative launched

    The taskforce began developing people-related impacts, dependencies, risks and opportunities guidance.

    Official record ↗
  2. Discussion paper

    Conceptual Foundations discussion paper

    The taskforce opened engagement on terms, definitions and relationships among business, finance, people and inequality.

    Official record ↗
  3. Beta framework

    Framework Beta v0.1 released

    The first draft opened page-level feedback through 31 July 2026 and initiated piloting and technical collaboration.

    Official record ↗
  4. Planned final framework

    Final recommendations

    A 90-day consultation on the final draft is planned before publication of final recommendations.

    Official record ↗
EMJ.LIFE LINKED TRAJECTORIES

Consultation and implementation records

SASB

SASB Standards enhancement trajectory

Standing trajectory for industry-based SASB Standards, exposure drafts, metrics and consequential IFRS S2 guidance.

Current baseline · 2026-08-17
SCOPE3

GHG Protocol Scope 3 trajectory

Standing trajectory for the Corporate Value Chain Standard, calculation guidance and standards development.

Current baseline · 2026-08-17