How to implement a double materiality assessment
According to Vera Moll, senior manager of sustainability reporting and strategy at KPMG
Comment: Cover this "double" materiality which I may not behold
Or salsa dancing with Sue Lloyd - part two
How should accountants advise clients on ESG reporting
Triple Bottom line Accounting's Peter Ellington highlights key considerations for accountants
First set of ESRS sent to European Commission
The first set of European Sustainability Reporting Standards have been sent to the European Commission after months of revisions by EFRAG's sustainability reporting board
Video: Interview with Eliza Mahdavy-Turcat group head of ESG performance EDF
Reconciling sustainability and financial data
Sue Lloyd's 'I have a dream'
ISSB vice chair highlights how interoperability table is key for ISSB and EFRAG alignment
UNCTAD conference: Sustainability infiltrates the whole accountancy profession
While new standards are welcomed, emerging economies fear they might not be fit for purpose for their market realities
The pubic sector's specificity calls for double materiality sustainability reporting
Alex Metcalfe, head of public sector at ACCA, discusses the professional body's focus on professionalising public sector finance staff and incorporating double materiality sustainability in public sector reporting. Interview by Vincent Huck