01 Jan 2022

The Challenge of Double Materiality – Sustainability Reporting at a Crossroad

A significant announcement at the COP26 meetings in Glasgow in November 2021 was the launch of the International Sustainability Standards Board (ISSB) by the International Financial Reporting Standards (IFRS) Foundation. This essentially means that the top sustainability reporting organizations except GRI are now working in a coordinated way on a benchmark reporting standard, which is very likely to be adopted…

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