Vincent Huck

EFRAG SRB approves voluntary ESRS for SMEs

Minor tweaks made ahead of four-month consultations on draft VSME standard

"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

GRI and ISSB to map their GHG disclosure requirements

As the standard setters launch Innovation Lab in Singapore

Tackling double materiality at Philip Morris International

Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.

Bermuda's regulator faces uphill battle on climate disclosures

Most insurance conference audience members don't plan on producing a TCFD report yet

The war of standards may not happen, but the war of words is raging

What was Emmanuel Faber trying to achieve in his criticism of double materiality?

UK-based TPT launches 'multi-stakeholder' transition plan framework

With a view to export the framework internationally

A Wild West story: the cost of a double materiality assessment

Flexibility the cornerstone of ISSA 5000

IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic

Materiality implementation guidance goes under EFRAG SRB's microscope

Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations