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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

Sustainability disclosures increasingly on North American internal auditors' radars

But not yet in their budgets