Corporates

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

NGOs pushing for defence companies' full value chains to be scoped into the Corporate Sustainability Due Diligence Directive but the Council's position remains a spanner in the works

Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS

"Even if the European implementation of sustainability rules currently has the momentum, we are convinced that in the long run only internationally comparable sustainability rules make sense"