Opinion

  • ISSB adoption in Africa

    21 November 2023

    Lebogang Senne, technical director of the Pan African Federation of Accountants (PAFA), discusses the considerations around adopting ISSB standards in Africa.

  • Tackling double materiality at Philip Morris International

    13 November 2023

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

  • Canada's next steps on ISSB implementation

    03 October 2023

    Canadian Sustainability Standards Board chair (CSSB) Charles-Antoine St-Jean outlines the board's early progress and its plans to build capacity and adopt IFRS S1 and S2 in Canada

  • Opinion: California can be a blueprint for SEC on climate disclosures

    18 September 2023

    Building corporate support, accumulating political endorsements and making compromises on Scope 3 worked in the golden state, could a similar strategy help the national regulator with its own climate disclosure rule?

  • Inside Puma's sustainability reporting revamp

    05 September 2023

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

  • Interview with ICAEW departing CEO Michael Izza

    10 August 2023

    The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck

  • GRI 415: The North Star for lobbying transparency?

    08 August 2023

    Harold Pauwels, GRI's director of standards, discusses the planned revisions to the lobbying disclosure standard and its influence on jurisdictional reporting requirements

  • Three billboards outside planet earth, solar system.

    04 August 2023

    A movie production by the First Triumvirate of the sustainability reporting republic

  • Today isn't ESRS adoption day, today is interoperability day

    31 July 2023

    The LinkedInosphere, and the rest of social media, is about to explode with the news that the European Commission has adopted the ESRS delegated acts.

  • Comment: When the alphabet soup was a delicacy

    27 July 2023

    Death to the infographics on the sustainability reporting landscape