Will EFRAG need to issue guidance on its double materiality guidance?
18 August 2023
Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion
Touching the void [of sustainability reporting]
27 September 2022
The harrowing account of one company's survival in the world of sustainability reporting standards
What if the ISSB and EFRAG already shared a same vision of materiality
29 June 2022
Is there a parochial debate between theory and practice?