{"id":9046,"date":"2024-05-02T21:37:06","date_gmt":"2024-05-03T04:37:06","guid":{"rendered":"https:\/\/ccli.ubc.ca\/resource\/esrs-issb-standards-interoperability-guidance-2\/"},"modified":"2026-07-03T08:24:06","modified_gmt":"2026-07-03T15:24:06","slug":"esrs-issb-standards-interoperability-guidance","status":"publish","type":"resource","link":"https:\/\/ccli.ubc.ca\/fr\/resource\/esrs-issb-standards-interoperability-guidance\/","title":{"rendered":"ESRS\u2013ISSB Standards Interoperability Guidance"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Fondation IFRS et l\u2019EFRAG ont publi\u00e9 un document d\u2019orientation pour illustrer le niveau \u00e9lev\u00e9 d\u2019alignement atteint entre les normes IFRS de divulgation sur le d\u00e9veloppement durable de l\u2019International Sustainability Standards Board (ISSB) et les normes europ\u00e9ennes de divulgation sur le d\u00e9veloppement durable (ESRS) et la mani\u00e8re dont une entreprise peut appliquer les deux ensembles de normes, y compris une analyse d\u00e9taill\u00e9e sur l\u2019alignement des divulgations li\u00e9es au climat. Le document a \u00e9t\u00e9 con\u00e7u pour r\u00e9duire la complexit\u00e9, la fragmentation et la duplication pour les entreprises qui appliquent \u00e0 la fois les normes ISSB et les normes ESRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/issb-standards\/esrs-issb-standards-interoperability-guidance.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">T\u00e9l\u00e9charger<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*Cette ressource est en anglais.<\/em><\/p>\n","protected":false},"featured_media":10420,"menu_order":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"area":[170],"resource_type":[153,150],"topic":[160],"class_list":["post-9046","resource","type-resource","status-publish","has-post-thumbnail","hentry","area-international","resource_type-autre","resource_type-rapport-article","topic-obligations-fiduciaires"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESRS\u2013ISSB Standards Interoperability Guidance - L&#039;Initiative canadienne de droit climatique<\/title>\n<meta name=\"description\" content=\"La Fondation IFRS et l\u2019EFRAG ont publi\u00e9 un document d\u2019orientation pour illustrer le niveau \u00e9lev\u00e9 d\u2019alignement atteint entre les normes IFRS de divulgation sur le d\u00e9veloppement durable de l\u2019International Sustainability Standards Board (ISSB) et les normes europ\u00e9ennes de divulgation sur le d\u00e9veloppement durable (ESRS) et la mani\u00e8re dont une entreprise peut appliquer les deux ensembles de normes, y compris une analyse d\u00e9taill\u00e9e sur l\u2019alignement des divulgations li\u00e9es au climat. Le document a \u00e9t\u00e9 con\u00e7u pour r\u00e9duire la complexit\u00e9, la fragmentation et la duplication pour les entreprises qui appliquent \u00e0 la fois les normes ISSB et les normes ESRS.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ccli.ubc.ca\/resource\/esrs-issb-standards-interoperability-guidance\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESRS\u2013ISSB Standards Interoperability Guidance - L&#039;Initiative canadienne de droit climatique\" \/>\n<meta property=\"og:description\" content=\"La Fondation IFRS et l\u2019EFRAG ont publi\u00e9 un document d\u2019orientation pour illustrer le niveau \u00e9lev\u00e9 d\u2019alignement atteint entre les normes IFRS de divulgation sur le d\u00e9veloppement durable de l\u2019International Sustainability Standards Board (ISSB) et les normes europ\u00e9ennes de divulgation sur le d\u00e9veloppement durable (ESRS) et la mani\u00e8re dont une entreprise peut appliquer les deux ensembles de normes, y compris une analyse d\u00e9taill\u00e9e sur l\u2019alignement des divulgations li\u00e9es au climat. 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