CSRD is linked to a wider range of frameworks, guidance and laws that are synchronously evolving. For companies worried about the burden of reporting, its worth noting that the voluntary sustainability reporting frameworks: GRI, SASB, and CDP, are also working to align with the ESRS. The ESRS are confirmed to align with the sustainability standards and disclosure requirements from International Sustainability Standards Board ( ISSB ) and Task Force on Climate-Related Financial Disclosures ( TCFD ), and to align with the sustainability framework of Sustainable Finance Disclosure Regulation ( SFDR ). There is a strong expectation that ESRS will align with Taskforce on Nature-related Financial Disclosures ( TNFD ) on its biodiversity framework and how to set science-based targets.