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Will EFRAG need to issue guidance on its double materiality guidance?
18 August 2023Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion
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Touching the void [of sustainability reporting]
27 September 2022The harrowing account of one company's survival in the world of sustainability reporting standards
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What if the ISSB and EFRAG already shared a same vision of materiality
29 June 2022Is there a parochial debate between theory and practice?
