Archive

"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

"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?

National standard-setters highlight common concerns over ISSB agenda consultation

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