Opinion

Comment: Better to reign in Hell than to serve in Heaven?

The material impact of caffein depravation

"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

ISSB adoption in Africa

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

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

Canada's next steps on ISSB implementation

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

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

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

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?

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.

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