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Direction of travel on sustainability reporting clear, though puzzle still being pieced together
22 May 2024Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG
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Measuring, monetising and attributing impacts in the financial sector
09 April 2024Tjeerd Krumpelman, ABN AMRO's former head of reporting, regulations and stakeholder management, outlines the reasoning and the methodology behind the Dutch bank's Impact Report
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IESBA slicing the elephant to move one piece at a time
03 April 2024Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA), discusses the standard setter's work on ethics standards for sustainability reporting and assurance, and its strategic vision to become a profession agnostic ethics standard setter.
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Interview with IPSASB chair
28 March 2024Ian Carruthers, chair of the International Public Sector Accounting Standards Board, discusses the standards setter's efforts with sustainability disclosures
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Comment: A Pythonesque take on IASB/ISSB joint meeting
23 February 2024Featuring the the knights of the square standard setting table
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Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?
06 February 2024As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?
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2023 - A year of promise, will 2024 be the year of fulfilment?
29 December 2023Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting
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Inside GRI's new energy and climate standards
11 December 2023Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates
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Comment: Better to reign in Hell than to serve in Heaven?
30 November 2023The material impact of caffein depravation
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"Responsible investors won't be focusing on ISSB standards"
24 November 2023Rodney Ndamba, chief executive and founder of the Institute for Sustainability Africa, discusses the interrelation between reporting standards and economic development