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

    27 September 2023

    Is there a conflict of interest for consultants?

  • TNFD up and running

    18 September 2023

    Biodiversity framework published with 14 recommended disclosures

  • Is what's material for preparers material for auditors?

    14 September 2023

    IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard

  • Inside Puma's sustainability reporting revamp

    05 September 2023

    Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS

  • EFRAG piling the impact materiality pressure on ISSB

    30 August 2023

    Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate

  • No double materiality without assessment, no assessment without double materiality

    29 August 2023

    A look into Puma's prep-work for CSRD and top four tips for inexperienced companies

  • EFRAG's application guidance, help or hindrance?

    24 August 2023

    Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

  • Materiality implementation guidance goes under EFRAG SRB's microscope

    24 August 2023

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