-
What if the ISSB and EFRAG already shared a same vision of materiality
29 June 2022
Is there a parochial debate between theory and practice?
-
EU reach CSRD agreement, with some question marks remaining
22 June 2022
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
22 June 2022
Sue Lloyd praises Europe's thought leadership in sustainability reporting
-
CSRD trialogue: stalemate or finish line?
8 June 2022
Tensions are rising as negotiations reach their conclusion
-
Financial and ESG performance - benefits of worlds colliding
19 May 2022
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?
19 May 2022
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
19 May 2022
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
15 May 2022
A number of issues already seem bound to emerge during upcoming consultation
-
Sustainability disclosures increasingly on North American internal auditors' radars
15 May 2022
But not yet in their budgets
