Archive

Standards are out but question marks remain over jurisdictional adoption and companies' preparedness for reporting

Harold Pauwels, GRI director of standards, outlines the new disclosures that have been brought in and explains the reasons for the updates

The material impact of caffein depravation

Rodney Ndamba, chief executive and founder of the Institute for Sustainability Africa, discusses the interrelation between reporting standards and economic development

Lebogang Senne, technical director of the Pan African Federation of Accountants (PAFA), discusses the considerations around adopting ISSB standards in Africa.

Jennifer Motles, chief sustainability officer at Philip Morris International, discusses the company's double materiality assessment efforts.

Canadian Sustainability Standards Board chair (CSSB) Charles-Antoine St-Jean outlines the board's early progress and its plans to build capacity and adopt IFRS S1 and S2 in Canada

Building corporate support, accumulating political endorsements and making compromises on Scope 3 worked in the golden state, could a similar strategy help the national regulator with its own climate disclosure rule?

Stefan Seidel, head of corporate sustainability, outlines how the company is updating its materiality assessment and value chain reporting in preparation for CSRD/ESRS

The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck