Comment: Better to reign in Hell than to serve in Heaven?
The material impact of caffein depravation
"No amount of disclosure will suddenly make an issue material by itself," Steve Waygood says
ISSB standards a step in right direction but we are still missing a trick, he argues
Tackling double materiality at Philip Morris International
Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.
A Wild West story: the cost of a double materiality assessment
TNFD up and running
Biodiversity framework published with 14 recommended disclosures
Materiality implementation guidance goes under EFRAG SRB's microscope
Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
Will EFRAG need to issue guidance on its double materiality guidance?
Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion
ISSB agenda consultation reignites 'investors' need' debate
As stakeholders call for ISSB to broaden scope of materiality to include impact
Interview with ICAEW departing CEO Michael Izza
The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck
Unanswered questions from the UK's planned sustainability disclosure requirements regime
Million-dollar question still on the table whilst sustainability assurance and impact reporting have disappeared