{"id":26968,"date":"2023-11-30T10:00:00","date_gmt":"2023-11-30T10:00:00","guid":{"rendered":"https:\/\/generationimpact.global\/notizie\/esrs-gri-interoperability\/"},"modified":"2026-11-01T14:24:22","modified_gmt":"2026-11-01T14:24:22","slug":"interoperabilita-esrs-gri","status":"publish","type":"post","link":"https:\/\/generationimpact.global\/it\/blog\/interoperabilita-esrs-gri\/","title":{"rendered":"Allineamento tra GRI ed ESRS"},"content":{"rendered":"<p><a href=\"https:\/\/www.efrag.org\" target=\"_blank\" rel=\"noopener\">Global Reporting Initiative (GRI) e European Financial Reporting Advisory Group (EFRAG)<\/a> hanno firmato un nuovo protocollo d&#8217;intesa (MoU) che conferma i vantaggi dell&#8217;allineamento raggiunto tra gli European Sustainability Reporting Standards (ESRS) e gli standard GRI.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-776 size-full\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/20231130_015_01.png\" alt=\"\" width=\"840\" height=\"246\" srcset=\"https:\/\/generationimpact.global\/wp-content\/uploads\/20231130_015_01.png 840w, https:\/\/generationimpact.global\/wp-content\/uploads\/20231130_015_01-300x88.png 300w, https:\/\/generationimpact.global\/wp-content\/uploads\/20231130_015_01-768x225.png 768w\" sizes=\"auto, (max-width: 840px) 100vw, 840px\" \/><\/p>\n<p>Questo indice [in bozza] \u00e8 uno strumento di mappatura che aiuta le imprese a comprendere i punti in comune tra i due standard di rendicontazione di sostenibilit\u00e0 in materia di impatti. Sostiene inoltre l&#8217;obiettivo di evitare la doppia rendicontazione e di consentire a chi applica gli ESRS di essere conforme anche agli standard GRI.<\/p>\n<p>Dato l&#8217;elevato livello di interoperabilit\u00e0 raggiunto, le imprese che rendicontano secondo gli ESRS possono essere considerate come rendicontanti \u2018con riferimento\u2019 agli standard GRI (si veda GRI 1: Foundation 2021).<\/p>\n<p>L&#8217;indice [in bozza] mostra la relazione tra le informative ESRS e GRI per facilitare la rendicontazione \u2018con riferimento\u2019 agli standard GRI. Pu\u00f2 inoltre aiutare chi applica gli ESRS e intende rendicontare \u2018in conformit\u00e0\u2019 agli standard GRI (si veda GRI 1: Foundation 2021): in tal caso dovr\u00e0 riportare nella propria dichiarazione di sostenibilit\u00e0 gli ulteriori requisiti GRI applicabili non coperti dagli ESRS, secondo quanto previsto dal paragrafo 114 dell&#8217;ESRS 1.<\/p>\n<p>Questo indice di interoperabilit\u00e0 ESRS-GRI [in bozza] sar\u00e0 sottoposto all&#8217;approvazione del SRB il 13 dicembre 2023 e successivamente pubblicato. GRI ed EFRAG stanno inoltre lavorando a una tabella di corrispondenza digitale per garantire l&#8217;interoperabilit\u00e0 digitale tra ESRS e standard GRI.<\/p>\n<p>Le informative comuni, etichettate secondo la tassonomia digitale ESRS e la tassonomia digitale GRI, potranno essere collegate tra loro, semplificando la rendicontazione digitale per chi redige le informative.<\/p>\n<p class=\"mb-3\">Consulta qui l&#8217;indice in bozza<\/p>\n\n\r\n\t\t<div  class=\"block-01c358ba-e173-4c2e-8d59-ee485d2006f4 areoi-element link-icon-open\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"fs-18 m-fs-16 wp-block-paragraph\">04-02 draft ESRS-GRI Interoperability Index SR TEG meeting5 December.pdf<\/p>\n\n\r\n\t\t\t\r\n\t\t\t<a class=\"areoi-full-link\"\r\n\t\t href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/04-02-draft-ESRS-GRI-Interoperability-Index-SR-TEG-meeting-5-December.pdf\" rel=\"noopener noreferrer\" target=\"_blank\" aria-label=\"04 02 Draft ESRS GRI Interoperability Index Sr Teg Meeting 5 December.pdf\"><span class=\"visually-hidden\">04 02 Draft ESRS GRI Interoperability Index Sr Teg Meeting 5 December.pdf<\/span><\/a> \r\n\t\t<\/div>\r\n\t","protected":false},"excerpt":{"rendered":"<p>Global Reporting Initiative (GRI) e European Financial Reporting Advisory Group (EFRAG) hanno firmato un nuovo protocollo d&#8217;intesa (MoU) che conferma i vantaggi dell&#8217;allineamento raggiunto tra gli European Sustainability Reporting Standards (ESRS) e gli standard GRI. Questo indice [in bozza] \u00e8 uno strumento di mappatura che aiuta le imprese a comprendere i punti in comune tra [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26969,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"categories":[1844],"tags":[],"class_list":["post-26968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Interoperabilit\u00e0 ESRS-GRI: rendicontazione semplificata | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"Interoperabilit\u00e0 tra ESRS e GRI: l&#039;indice in bozza di EFRAG e GRI aiuta a evitare la doppia rendicontazione e a riferirsi agli standard GRI.\" \/>\n<meta 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