-
Flexibility the cornerstone of ISSA 5000
25 September 2023IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic
-
Materiality implementation guidance goes under EFRAG SRB's microscope
24 August 2023Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
-
Will EFRAG need to issue guidance on its double materiality guidance?
18 August 2023Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion
-
ISSB agenda consultation reignites 'investors' need' debate
15 August 2023As stakeholders call for ISSB to broaden scope of materiality to include impact
-
Interview with ICAEW departing CEO Michael Izza
10 August 2023The 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
-
UK FCA to consult on UK-endorsed ISSB standards in 2024
10 August 2023And reiterates relationship between ISSB standards and Transition Plan Taskforce work
-
EFRAG publishes ESRS/ISSB climate interoperability mapping table
31 July 2023With only two points needing further alignment
-
Today isn't ESRS adoption day, today is interoperability day
31 July 2023The LinkedInosphere, and the rest of social media, is about to explode with the news that the European Commission has adopted the ESRS delegated acts.
-
Commission adopts ESRS delegated act
31 July 2023With added provisions on climate change and SFDR-related data points and adjustment to financial materiality
-
EFRAG publishes draft joint statement with GRI on interoperability
31 July 2023And outline future areas of collaboration