The analysis focuses on key issues to consider when applying GRI standards and the new International Sustainability Standards Board (ISSB) rules, highlighting different reporting requirements and ways to address this.

This includes 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.