Archive

A song of standards and politics

Patrick de Cambourg discusses the 'game of standards'

GRI responds to ESRS exposure drafts consultation

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

Sue Lloyd on dynamic materiality

ISSB vice chair Sue Lloyd discusses the international sustainability standards approach to materiality, and the line between financial and impact materiality.

Sustainability joins up accountants' societal imperative and commercial incentives

Team of four at ISSB working full time on alignment with EFRAG's ESRS

Sue Lloyd praises Europe's thought leadership in sustainability reporting

G7 calls on ISSB to work on standards for nature and social

As sustainability disclosures become mandatory, what is the place of its oldest standard-setter?

Once described as 'fragmented' into an 'alphabet soup' of voluntary initiatives, the landscape of non-financial disclosures is consolidating, and fast

The IFRS Foundation and GRI sign collaboration agreement

'Standards should be practical rather than perfect'

Accountancy Europe CEO Olivier Boutellis-Taft gives his assessment on CSRD and the sustainable standard setting process. Interview by Vincent Huck