Archive

Double materiality will not lead to hyperinflation of ESG data

EFRAG sustainability reporting board member Patrick de Cambourg tells European financial analysists

Single vs double materiality: An academic debate?

Are standard setters and commentators losing track of the reality of doing business

Touching the void [of sustainability reporting]

The 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

Philippe Zaouati regrets the ISSB chair may be a 'spoil of war' by the proponents of business as usual

Corporates welcome CSRD but fear compliance challenge

A song of standards and politics

Patrick de Cambourg discusses the 'game of standards'

GRI responds to ESRS exposure drafts consultation

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

Sue Lloyd on dynamic materiality

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

Sustainability joins up accountants' societal imperative and commercial incentives