All double materiality articles
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NewsEFRAG, ISSB release joint guidance on sustainability reporting
The new document is designed to address complexities and reduce duplication in sustainability reporting
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NewsISSB OKs staff approach to materiality guidance, agenda planning criteria
The Board expects to conclude its agenda consultation process by mid-year
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NewsInvestors’ in-house ESG scores diverge more than providers’ ratings
There is just 30% correlation between the ESG scores that asset managers assign to their portfolio companies, compared with 50% for external ratings providers
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NewsMEPs mull double materiality requirements for ESG ratings reg
Final position will only be determined in late November
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Opinion PiecesViewpoint: A response to ISSB’s Faber’s ‘triple illusion’ criticism of double materiality
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
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NewsExperts ‘very concerned’ about EU row-back in proposed CSRD standards
Leaving entities free to choose which areas were material before disclosing ‘allows companies to leave out entire parts of the sustainability disclosures’, says Eurosif
