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
Don't teach GRI how to suck eggs
Eelco van der Enden, CEO at GRI, discusses the oldest and most widely adopted sustainability standard setter partnership with the 'new kids on the block', namely ISSB and EFRAG. As well as his vision for the future of sustainability reporting
ISSB and GRI's MoU, one year on.... merger on the horizon?
Corporate Disclosures asked the main protagonist: ISSB chair Emmanuel Faber and GRI chief executive Eelco van der Enden.
Hoping for a harmonized global baseline adopted internationally
CPA Canada vice president of research guidance and support, Rosemary McGuire, discusses the professional body's position with sustainability reporting considering Canada's market interconnectedness with the US and Europe.