Vincent Huck

Patrick de Cambourg on ESRS and CSRD

Patrick de Cambourg, president of the ANC, and chair of the EFRAG Project Task Force on European Sustainability Reporting Standards, discusses the European proposal in the context of global sustainability reporting developments. Interview by Vincent Huck

A song of standards and politics

Patrick de Cambourg discusses the 'game of standards'

UK standard setter to support ISSB standards as minimum global baseline

But would like scope clarified and definitions tightened

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

Sue Lloyd on dynamic materiality

ISSB vice chair Sue Lloyd discusses the international sustainability standards approach to materiality, and the line between financial and impact materiality.

Sustainability joins up accountants' societal imperative and commercial incentives

ISSB and GRI provide update on ongoing collaboration

EFRAG confirmed in its role of sustainability reporting technical advisor to the EC

IFRS Foundation and VRF vote to approve consolidation from 1 July

EU reach CSRD agreement, with some question marks remaining

The Council and the European parliament have reached a provisional agreement on the corporate sustainability reporting directive (CSRD).