Archive

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

EU reach CSRD agreement, with some question marks remaining

The Council and the European parliament have reached a provisional agreement on the corporate sustainability reporting directive (CSRD).

Team of four at ISSB working full time on alignment with EFRAG's ESRS

Sue Lloyd praises Europe's thought leadership in sustainability reporting

CSRD trialogue: stalemate or finish line?

Tensions are rising as negotiations reach their conclusion

G7 calls on ISSB to work on standards for nature and social

Financial and ESG performance - benefits of worlds colliding

In the past business owners segmented financial and accounting reporting to shareholders from telling anyone else interested about ESG 'performance'. Not any more, finds David Walker

As sustainability disclosures become mandatory, what is the place of its oldest standard-setter?

Once described as 'fragmented' into an 'alphabet soup' of voluntary initiatives, the landscape of non-financial disclosures is consolidating, and fast

From global to local reporting

Asian companies may still 'dance to their own tune', including when reporting non-financial performance, as national rules often account for local nuances.

EFRAG releases sustainability reporting standards

A number of issues already seem bound to emerge during upcoming consultation

Sustainability disclosures increasingly on North American internal auditors' radars

But not yet in their budgets