The IPSASB is seeking stakeholder feedback to ensure the final practice statement reflects materiality in practice.

As the deadlines approach for multinationals to make their first disclosures under the Corporate Sustainability Reporting Directive (CSRD), the EU’s new sustainability reporting law, they are ...

After two years of drafting and delays, the U.S. Securities and Exchange Commission has scheduled a vote on the Climate-Related Disclosure Standards for March 6. The proposed rule required publicly ...

Double materiality is quickly changing how businesses think about sustainability. While traditional materiality focuses on how environmental, social and governance (ESG) issues affect a company’s ...

The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek ...

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance, or ESG, ...

Double materiality assessments help organizations identify and prioritise ESG topics that matter most, both in terms of their impact on society and the environment, and their financial implications ...

The definition of a business-critical risk or opportunity is changing, as corporate leaders grapple with a flow of disruptions - geopolitical, economic, supply chain, social, and public health. What ...

As companies face growing pressure to disclose their environmental and social impacts, ESG reporting has become a core part of doing business. Standards bring consistency and credibility to these ...