Archive

ISSB signs partnership framework with 20 organisations

Interoperability framework with EFRAG still in the woodwork, while CDP integrates IFRS S2

Corporates call for more guidance on double materiality

While saying they are not bothered by the single vs double materiality debate

It is inevitable that the sustainability reporting burden will be passed on to SMEs

But can we do it in a smart way? Large companies have asked during a panel moderated by Corporate Disclosures

Sustainability standards will transform investor relations

TotalEnergies ESG reporting manager tells Corporate Disclosures

Plugging the sustainability information gap

Accountants say technology and limited assurance requirements will help overcome sustainability data challenges

Climate data isn't only for reporting

But should integrated in business models and drive operational decisions

Single vs double materiality: An academic debate?

Are standard setters and commentators losing track of the reality of doing business

Touching the void [of sustainability reporting]

The harrowing account of one company's survival in the world of sustainability reporting standards

EFRAG sustainability board looks for alternatives to 'rebuttable presumptions'

ACCA opens curtains on corporates' readiness for ISSB climate standard