Vincent Huck

The war of standards may not happen, but the war of words is raging

What was Emmanuel Faber trying to achieve in his criticism of double materiality?

UK-based TPT launches 'multi-stakeholder' transition plan framework

With a view to export the framework internationally

A Wild West story: the cost of a double materiality assessment

Flexibility the cornerstone of ISSA 5000

IAASB chair and the board's program and technical director explain how the principles-based nature of the draft standard allows it to be reporting framework -neutral and practitioner-agnostic

Materiality implementation guidance goes under EFRAG SRB's microscope

Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations

Will EFRAG need to issue guidance on its double materiality guidance?

Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

ISSB agenda consultation reignites 'investors' need' debate

As stakeholders call for ISSB to broaden scope of materiality to include impact

Interview with ICAEW departing CEO Michael Izza

The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck

UK FCA to consult on UK-endorsed ISSB standards in 2024

And reiterates relationship between ISSB standards and Transition Plan Taskforce work

EFRAG publishes ESRS/ISSB climate interoperability mapping table

With only two points needing further alignment