In today’s global market, companies face increasing pressure to align with diverse sustainability reporting frameworks such as IFRS Sustainability Disclosure Standards, GRI, and ESRS. This guide provides an in-depth look at how businesses can navigate these complex requirements, ensuring transparency and consistency across different jurisdictions.
We will first provide an overview of the key information related to the ISSB S1/S2, GRI, and ESRS standards. We will then describe the approach followed to map the relevant disclosure parts from the underlying digital taxonomies that reflect these standards, presenting them in the form of tagged inline XBRL reports. This work will serve as the foundation for a future proof-of-concept mechanism that will enable companies, investors, and analysts to remap the machine-readable parts of sustainability reports to a variety of ESG standards.
Michał Zubrycki
Michał is a recognized expert in the XBRL community and leads the technical implementation of digital taxonomies for sustainability standards. He played a key role in the first technical implementation of the ISSB S1/S2 taxonomy within the XBRL framework of the Companies and Intellectual Property Commission of South Africa. Michal is also involved in the development of taxonomies and technical standards for ESG reporting across the EU, including the European Single Electronic Format (ESEF), ensuring that sustainability reports are both machine-readable and aligned with global ESG standards.
Szymon Gębski
Szymon has expertise in sustainability and non-financial reporting frameworks, holding a Ph.D. in Law with experience consulting for international organizations such as the OECD. He specializes in ESG reporting, particularly in aligning with standards like ESRS, ISSB S1/S2, and the EU Taxonomy. Szymon leads the analysis of ESG regulatory requirements at BR-AG, where he focuses on developing XBRL taxonomies for sustainability reporting and contributes to methodologies for tracking environmental finance data. He is also heavily involved in shaping solutions that help companies comply with evolving ESG frameworks.
Paweł Martyniuk
Paweł specializes in guiding organizations through the complex landscape of ESG reporting, with a focus on adapting to standards such as ISSB, GRI, and ESRS. With deep expertise in project management and regulatory compliance, Paweł ensures that businesses can efficiently meet their sustainability disclosure obligations. Together with Szymon, Paweł is responsible for the business and regulatory standards aspects of BR-AG’s ESG work, helping clients manage the growing demands for transparency and consistency in environmental, social, and governance reporting.