Archive

  • SASB standards - Who are ya?

    03 April 2025

    IFRS Foundation's DPOC Handbook consultation revives SASB existential question

  • UK TAC revives dynamic materiality, and is divided on SASB

    09 August 2024

    So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance