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

Financial materiality under ESRS and ISSB misaligned?

As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting

"We need the ESG backlash," Datamaran CEO says

As ESG risk management software platform announces £11.7 million Series B funding

Frank Bold launches podcast about responsible businesses

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

As sustainability disclosures become mandatory, what is the place of its oldest standard-setter?

Once described as 'fragmented' into an 'alphabet soup' of voluntary initiatives, the landscape of non-financial disclosures is consolidating, and fast

From NFRD to CSRD

Richard Howitt, was the rapporteur for the Non-Financial Reporting Directive, he recalls the hurdles he faced to bring the directive forward - not too dissimilar to discussions currently taking place in the trialogue for the CSRD. Interview by Vincent Huck

EFRAG releases sustainability reporting standards

A number of issues already seem bound to emerge during upcoming consultation