ISSB's Sue Lloyd reveals carbon offset was most debated point internally in designing the IFRS' ISS
A series of outreach events in European countries conducted by EFRAG on its European Sustainability Reporting Standards (ESRS) exposure drafts highlighted stakeholders' confusion and concerns over the proposed standards.
Patrick de Cambourg discusses the 'game of standards'
But would like scope clarified and definitions tightened
Is there a parochial debate between theory and practice?
The Council and the European parliament have reached a provisional agreement on the corporate sustainability reporting directive (CSRD).
Sue Lloyd praises Europe's thought leadership in sustainability reporting
Tensions are rising as negotiations reach their conclusion