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This is a Quantitative Study study.

September 30, 2025SocietiesOpen Access

Toward Social Disclosure Alignment: Evaluating the Interoperability of ISSB S2 with ESRS and GRI Standards

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Moderate interoperability between ESRS and GRI social disclosures highlights some alignment in reporting standards.
Connectivity ratios across standards remain below 6%, indicating significant fragmentation in global ESG reporting.
Social aspects are notably underrepresented in the ISSB S2 framework, calling for better integration.
Findings support the push for harmonization in sustainability reporting frameworks to enhance ESG dimensions.

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This analysis assesses social disclosure interoperability in sustainability frameworks, suggesting potential improvements in ESG reporting.

Molnár et al. (2025) studied this question.

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This analysis assesses social disclosure interoperability in sustainability frameworks, suggesting potential improvements in ESG reporting.