Es ist eine gewaltige Aufgabe, der sich im Auftrag der Europäischen Kommission die Europäische Beratungsgruppe für Rechnungslegung (Efrag) und ihr international ausgerichtetes Pendant, das in Frankfurt beheimatete International Sustainability Standards Board (ISSB) der IFRS Foundation, gestellt haben: Während die Efrag an EU-Standards für die Nachhaltigkeitsberichterstattung von Unternehmen arbeitet, bastelt das ISSB an einer umfassenden globalen Grundlage für die Nachhaltigkeitsberichterstattung. Beide Standards sollten möglichst harmonisiert sein, denn wenn die großen Wirtschaftsräume nach unterschiedlichen Vorgaben arbeiten, ist nicht viel gewonnen.
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