A Wild West story: the cost of a double materiality assessment
Is there a conflict of interest for consultants?
TNFD up and running
Biodiversity framework published with 14 recommended disclosures
Is what's material for preparers material for auditors?
IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard
Inside Puma's sustainability reporting revamp
Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS
Anthesis guidance on double materiality
EFRAG piling the impact materiality pressure on ISSB
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
A look into Puma's prep-work for CSRD and top four tips for inexperienced companies
EFRAG's application guidance, help or hindrance?
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
Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations