Archive

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

EFRAG and GRI MoU herald ESRS capacity building era

De Cambourg and Van der Enden tell Corporate Disclosures

"Don't obsess about the standards, use them," standards setters tell preparers

ISSB board member and EFRAG TEG chair urge for focus on commonalities rather than differences across the various reporting requirements

Comment: Better to reign in Hell than to serve in Heaven?

The material impact of caffein depravation

GRI chief exec lays out the four work areas of the Sustainability Innovation Lab

Launched earlier this month in collaboration with ISSB

"No amount of disclosure will suddenly make an issue material by itself," Steve Waygood says

ISSB standards a step in right direction but we are still missing a trick, he argues

"Responsible investors won't be focusing on ISSB standards"

Rodney Ndamba, chief executive and founder of the Institute for Sustainability Africa, discusses the interrelation between reporting standards and economic development

American Bar Association: Materiality of climate information

Tackling double materiality at Philip Morris International

Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.