UK standard setter to support ISSB standards as minimum global baseline
But would like scope clarified and definitions tightened
What if the ISSB and EFRAG already shared a same vision of materiality
Is there a parochial debate between theory and practice?
EU reach CSRD agreement, with some question marks remaining
The Council and the European parliament have reached a provisional agreement on the corporate sustainability reporting directive (CSRD).
Team of four at ISSB working full time on alignment with EFRAG's ESRS
Sue Lloyd praises Europe's thought leadership in sustainability reporting
CSRD trialogue: stalemate or finish line?
Tensions are rising as negotiations reach their conclusion
Financial and ESG performance - benefits of worlds colliding
In the past business owners segmented financial and accounting reporting to shareholders from telling anyone else interested about ESG 'performance'. Not any more, finds David Walker
As sustainability disclosures become mandatory, what is the place of its oldest standard-setter?
Once described as 'fragmented' into an 'alphabet soup' of voluntary initiatives, the landscape of non-financial disclosures is consolidating, and fast
From global to local reporting
Asian companies may still 'dance to their own tune', including when reporting non-financial performance, as national rules often account for local nuances.
EFRAG releases sustainability reporting standards
A number of issues already seem bound to emerge during upcoming consultation