• Corporates call for more guidance on double materiality

    27 October 2022

    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

    26 October 2022

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

  • EU Commission urged not to water down sustainability reporting project

    25 October 2022

    37 organizations write to Commissioner McGuiness in defence of EU standards for corporate sustainability reporting

  • California climate law 'architects' respond to corporates' criticisms

    24 October 2022

    Melissa Romero, senior legislative manager at California Envirovoters, believes the bill will ultimately defeat corporate lobby groups' criticisms.

  • ISSB confirm Scope 3 emissions in IFRS S2

    21 October 2022

    But will provide more application guidance and offer relief provisions

  • ISSB votes to provide more guidance on value chain reporting

    21 October 2022

    And see it as an important element of the interoperability piece

  • EFRAG board discusses usefulness of voluntary staff ethnicity disclosure

    21 October 2022

    Proposed by the technical expert group

  • ISSB votes on agenda priorities

    20 October 2022

    The board voted to proceed with proposals for its agenda priorities consultation and discussed prioritising governance disclosures

  • ISSB sends IFRS staff back to drawing board on use of word 'significant'

    20 October 2022

    Not all board members in agreement on potential confusion between significant and material

  • ISSB search for an anchor

    20 October 2022

    As 'enterprise value' is removed from the objective and definition of materiality in IFRS S1