Archive

Chinese stock exchange issue Sustainability Report Guidelines

EFRAG sustainability TEG approves draft materiality assessment guidance

Including a new section on considerations for groups and subsidiaries

ISSB members divided on materiality visuals in education material

Staff told to clarify standards, not re-interpret them

Starbucks avoids first TNFD-related shareholder proposal of the US AGM season

US investors from the Interfaith Center on Corporate Responsibility (ICCR) also targeted Home Depot and International Paper

China proposes double materiality ESG reporting framework

No reference ISSB standards but proposed guidelines draw on "foreign disclosure systems" and best practice

Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?

As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?

EFRAG and GRI MoU herald ESRS capacity building era

De Cambourg and Van der Enden tell Corporate Disclosures

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.