Challenges for the adoption of the ISSB standards
Sue Lloyd's 'I have a dream'
ISSB vice chair highlights how interoperability table is key for ISSB and EFRAG alignment
UNCTAD conference: Sustainability infiltrates the whole accountancy profession
While new standards are welcomed, emerging economies fear they might not be fit for purpose for their market realities
The pubic sector's specificity calls for double materiality sustainability reporting
Alex Metcalfe, head of public sector at ACCA, discusses the professional body's focus on professionalising public sector finance staff and incorporating double materiality sustainability in public sector reporting. Interview by Vincent Huck
ISSB confirms SASB and CDSB in source of guidance
But falls short of agreeing on GRI and ESRS
Corporates call for more guidance on double materiality
While saying they are not bothered by the single vs double materiality debate
Double materiality will not lead to hyperinflation of ESG data
EFRAG sustainability reporting board member Patrick de Cambourg tells European financial analysists
Single vs double materiality: An academic debate?
Are standard setters and commentators losing track of the reality of doing business