Archive

  • EFRAG piling the impact materiality pressure on ISSB

    30 August 2023

    Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate

  • No double materiality without assessment, no assessment without double materiality

    29 August 2023

    A look into Puma's prep-work for CSRD and top four tips for inexperienced companies