ESRS covers a wide spectrum of ESG factors, including human rights, labor practices, diversity, environmental impacts, governance, and ethical issues. It is comprehensive by design, addressing issues that go beyond investor needs to meet the expectations of regulators and other societal stakeholders. ISSB also includes governance and social issues, but the ISSB’s primary focus is on climate-related financial disclosures and the impact of sustainability risks on financial outcomes. ISSB standards are designed to help investors assess how sustainability affects the value creation and resilience of a business. By taking a proactive and strategic approach to aligning with both, you can not only meet regulatory demands but also cut out double work, build resilience, foster innovation, and strengthen your market position.