xbrleurope / ESG-convergence

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This github is meant to host discussions for the purpose of improving the interoperability of sustainability standards, with a focus on the European Sustainability Reporting Standards with the IFRS Sustainability Standards.

A separate issue can be created to discuss convergence on very specific metrics (e.g. "How should we model GHG emissions scopes 1, 2 and 3"), or convergence on larger issues (e.g. "How to link a target with the policy it is supposed to evaluate?").