Viewpoint: A response to ISSB’s Faber’s ‘triple illusion’ criticism of double materiality
By Frédéric Ducoulombier, EDHEC-Risk Climate Impact Institute 13 October 2023
Frédéric Ducoulombier, of EDHEC-Risk Climate Impact Institute, says the ISSB chair straw-mans the positions of advocates of the EU ESRS’s double materiality