Archive

A Wild West story: the cost of a double materiality assessment

TNFD up and running

Biodiversity framework published with 14 recommended disclosures

Materiality implementation guidance goes under EFRAG SRB's microscope

Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations

Will EFRAG need to issue guidance on its double materiality guidance?

Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

ISSB agenda consultation reignites 'investors' need' debate

As stakeholders call for ISSB to broaden scope of materiality to include impact

Interview with ICAEW departing CEO Michael Izza

The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck

Unanswered questions from the UK's planned sustainability disclosure requirements regime

Million-dollar question still on the table whilst sustainability assurance and impact reporting have disappeared

Don't teach GRI how to suck eggs

Eelco van der Enden, CEO at GRI, discusses the oldest and most widely adopted sustainability standard setter partnership with the 'new kids on the block', namely ISSB and EFRAG. As well as his vision for the future of sustainability reporting

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.