Archive

"We haven't built back better after COVID" Emmanuel Faber tells HEC students

"Economically and politically, we have rushed back to business as usual"

To rebut or not to rebut that is the question for the EFRAG TEG

EFRAG sustainability board looks for alternatives to 'rebuttable presumptions'

KPMG evaluation of ESG reporting by top 100 Indian companies

ESRS: Key areas which need greater alignment with global standards

Need for double materiality in international standards to help developing countries

Consultation respondents poke holes in building blocks approach but endorse ISSB standards as global baseline

If there is one area of agreement amongst all stakeholders who responded to the ISSB and EFRAG consultations is that they do not want to see emerge a fragmented sustainability reporting landscape, the feeling is potentially shared at both standard setters, yet their respective solutions do not gather unanimous support.

Research on asset managers' attitudes on SEC proposed climate disclosures rule

OIBR publishes guidelines to monitor sustainability-related materiality

"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