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
Tackling double materiality at Philip Morris International
Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.
Opinion: California can be a blueprint for SEC on climate disclosures
Building corporate support, accumulating political endorsements and making compromises on Scope 3 worked in the golden state, could a similar strategy help the national regulator with its own climate disclosure rule?
Interview with ICAEW departing CEO Michael Izza
The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck
Today isn't ESRS adoption day, today is interoperability day
The LinkedInosphere, and the rest of social media, is about to explode with the news that the European Commission has adopted the ESRS delegated acts.
German auditors in support of international sustainability standards
"Even if the European implementation of sustainability rules currently has the momentum, we are convinced that in the long run only internationally comparable sustainability rules make sense"
ICAN technical executive on ISSB adoption in Namibia
Carmen Penderis, technical executive at the Institute of Chartered Accountants of Namibia, says the institute wants full and voluntary adoption of the ISSB sustainability standards but the shape of final adoption depends on multiple organisations.
Argentina's pathway to ISSB adoption
Silvio Marcelo Rizza, president of the Argentinian Federation of Professional Councils of Economic Sciences (FACPCE) outlines the federation's role in adopting the standards in Argentina
Gimme, Gimme, Gimme, sustainability assurance after ESRS-light
Corporate Disclosures travels to Brussels and take the pulse on the back of the publication of the CSRD delegated act by the EU Commission