Archive

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

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