Archive

  • 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

  • Honing management accountants' sustainability skills

    27 January 2023

    AICPA, CIMA and ACCA tell Corporate Disclosures how they are helping management accountants with sustainability reporting and strategy