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What if the ISSB and EFRAG already shared a same vision of materiality
29 June 2022Is there a parochial debate between theory and practice?
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Sue Lloyd on dynamic materiality
29 June 2022ISSB vice chair Sue Lloyd discusses the international sustainability standards approach to materiality, and the line between financial and impact materiality.
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Team of four at ISSB working full time on alignment with EFRAG's ESRS
22 June 2022Sue Lloyd praises Europe's thought leadership in sustainability reporting
