-
Emmanuel Faber visits double materiality shrine
09 December 2022Bearing the 'investor focus flag'
-
Sue Lloyd's 'I have a dream'
11 November 2022ISSB vice chair highlights how interoperability table is key for ISSB and EFRAG alignment
-
UNCTAD conference: Sustainability infiltrates the whole accountancy profession
11 November 2022While 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
11 November 2022Alex 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
03 November 2022But falls short of agreeing on GRI and ESRS
-
Corporates call for more guidance on double materiality
27 October 2022While saying they are not bothered by the single vs double materiality debate
-
Double materiality will not lead to hyperinflation of ESG data
13 October 2022EFRAG sustainability reporting board member Patrick de Cambourg tells European financial analysists
-
Single vs double materiality: An academic debate?
28 September 2022Are standard setters and commentators losing track of the reality of doing business
-
Touching the void [of sustainability reporting]
27 September 2022The harrowing account of one company's survival in the world of sustainability reporting standards
-
"The ISSB is a flash in the pan to prolong business as usual," Mirova CEO laments
22 July 2022Philippe Zaouati regrets the ISSB chair may be a 'spoil of war' by the proponents of business as usual