• Comment: Better to reign in Hell than to serve in Heaven?

    30 November 2023

    The material impact of caffein depravation

  • "No amount of disclosure will suddenly make an issue material by itself," Steve Waygood says

    30 November 2023

    ISSB standards a step in right direction but we are still missing a trick, he argues

  • Tackling double materiality at Philip Morris International

    13 November 2023

    Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.

  • TNFD up and running

    18 September 2023

    Biodiversity framework published with 14 recommended disclosures

  • Materiality implementation guidance goes under EFRAG SRB's microscope

    24 August 2023

    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?

    18 August 2023

    Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

  • ISSB agenda consultation reignites 'investors' need' debate

    15 August 2023

    As stakeholders call for ISSB to broaden scope of materiality to include impact

  • Interview with ICAEW departing CEO Michael Izza

    10 August 2023

    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

    31 March 2023

    Million-dollar question still on the table whilst sustainability assurance and impact reporting have disappeared