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