Comment: Better to reign in Hell than to serve in Heaven?
The material impact of caffein depravation
"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
GRI and ISSB to map their GHG disclosure requirements
As the standard setters launch Innovation Lab in Singapore
Brazil to mandate ISSB standards from 2026
With an option for voluntary reporting from next year
The war of standards may not happen, but the war of words is raging
What was Emmanuel Faber trying to achieve in his criticism of double materiality?
Work to be done on ISSB adoption in East Asia
Standard-setters from Hong Kong and Japan outline their concerns over implementing ISSB-aligned sustainability reporting requirements
Materiality implementation guidance goes under EFRAG SRB's microscope
Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
Will EFRAG need to issue guidance on its double materiality guidance?
Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion
ISSB agenda consultation reignites 'investors' need' debate
As stakeholders call for ISSB to broaden scope of materiality to include impact