Navigating Sustainability Standards: Interoperability and Emerging Challenges

This study examines the interoperability between major sustainability reporting frameworks, with particular attention to the European Sustainability Reporting Standards (ESRS) and the Global Reporting Initiative (GRI). A comparative matrix is developed to map and compare disclosure requirements, while a structured quantitative methodology is proposed to estimate the reporting workload associated with different compliance scenarios, focusing on the environmental pillar. The results reveal substantial operational differences between the frameworks despite their conceptual convergence, particularly regarding metric formulation and level of granularity. These differences may generate duplicated reporting efforts and greater complexity in data governance for companies seeking dual compliance. The findings underline the importance of greater harmonization at the operational level and contribute to the debate on the development of globally comparable sustainability reporting systems.