Archive

Public sector disclosure standards should use double materiality, GRI says

Japan publishes sustainability disclosure standards based on ISSB

Make CSRD materiality assessments sector-specific, say German government advisers

Scrambled regs to give investors indigestion in 2025

Investors must digest a diet of disparate sustainable finance regulations in the year ahead. Michael Hurley reports

Canada publishes 'ISSB-aligned' standards, affords flexibility on timing of disclosures

A group of pension funds has welcomed publication by the Canadian Sustainability Standards Board (CSSB) of disclosure standards it says are aligned with international standards - but the CSSB drew criticism for giving flexibility on timing of disclosures.

China and India join 31-member network for ISSB adoption in emerging markets

China and India are among 31 jurisdictions to join a newly launched network to support adoption of International Sustainability Standards Board (ISSB) standards in emerging markets.

UK expert committee submits final ISSB adoption recommendation

Sustainability assurance: sailing a boat under construction

The cost of gaining assurance, data quality and the need for subjective judgments could limit the usefulness of sustainability assurance, Michael Hurley writes

ISSB to develop nature standard, board member says

A member of the International Sustainability Standards Board (ISSB) has said he expects a standard on nature to be developed in "due course".

IFRS unveils guide to materiality assessment for sustainability reports