Archive

ISSB search for an anchor

As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1

The four key areas of the ISSB work plan

And what comes after climate?

EFRAG TEG suggest inclusion of new metric in biodiversity standard

But board doubtful it contributes to alleviating reporting burden

Double materiality will not lead to hyperinflation of ESG data

EFRAG sustainability reporting board member Patrick de Cambourg tells European financial analysists

Single vs double materiality: An academic debate?

Are standard setters and commentators losing track of the reality of doing business

Touching the void [of sustainability reporting]

The harrowing account of one company's survival in the world of sustainability reporting standards

CEAOB survey on materiality

EFRAG SRB advances on review of materiality approach in ESRS

Academic proposes new approach to single materiality

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

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