Archive

  • US SEC staff break down climate disclosure rule

    10 April 2024

    Chief accountant and corporate finance director outline the individual requirements introduced by the newly adopted regulation

  • Comment: A Pythonesque take on IASB/ISSB joint meeting

    23 February 2024

    Featuring the the knights of the square standard setting table

  • Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?

    06 February 2024

    As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?

  • Inside GRI's new energy and climate standards

    11 December 2023

    Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates

  • Comment: Better to reign in Hell than to serve in Heaven?

    30 November 2023

    The material impact of caffein depravation

  • "Responsible investors won't be focusing on ISSB standards"

    24 November 2023

    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

    13 November 2023

    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

    18 September 2023

    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

    10 August 2023

    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

    31 July 2023

    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.