Archive

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.

Challenges for the adoption of the ISSB standards

Comment: I'm no partisan, but memory is important when looking at EFRAG and ISSB

Emmanuel Faber visits double materiality shrine

Bearing the 'investor focus flag'

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