• Sue Lloyd on dynamic materiality

    29 June 2022

    ISSB vice chair Sue Lloyd discusses the international sustainability standards approach to materiality, and the line between financial and impact materiality.

  • As sustainability disclosures become mandatory, what is the place of its oldest standard-setter?

    19 May 2022

    Once described as 'fragmented' into an 'alphabet soup' of voluntary initiatives, the landscape of non-financial disclosures is consolidating, and fast

  • 'Standards should be practical rather than perfect'

    15 May 2022

    Accountancy Europe CEO Olivier Boutellis-Taft gives his assessment on CSRD and the sustainable standard setting process. Interview by Vincent Huck

  • From NFRD to CSRD

    15 May 2022

    Richard Howitt, was the rapporteur for the Non-Financial Reporting Directive, he recalls the hurdles he faced to bring the directive forward - not too dissimilar to discussions currently taking place in the trialogue for the CSRD. Interview by Vincent Huck