ISSB members divided on materiality visuals in education material
Staff told to clarify standards, not re-interpret them
GlobeScan: Double materiality in the CSRD
FC Barcelona getting the ball rolling on sustainability reporting
Club's director of sustainability talks to Corporate Disclosures about this project
Starbucks avoids first TNFD-related shareholder proposal of the US AGM season
US investors from the Interfaith Center on Corporate Responsibility (ICCR) also targeted Home Depot and International Paper
China proposes double materiality ESG reporting framework
No reference ISSB standards but proposed guidelines draw on "foreign disclosure systems" and best practice
Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?
As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?
PwC: Double materiality assessment guide
Ropes & Gray: Highlights from EFRAG's materiality guidance
EFRAG issues draft ESRS guidance
EFRAG's guidance is coming, but is it practical?
European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting