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The elephant in ISSB’s drawing room

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Joint Omnibus Statement: Growing investor and business support for sustainable finance rules

Our CEO Pavan Sukhdev discusses the central importance of incorporating double materiality in upcoming global reporting standards in his latest piece for Investment & Pensions Europe (IPE):

“Accountancy standard-setters will have missed a significant opportunity to place the corporate world on the path to sustainability if they do not lay down this vital paving-stone: disclosure of material externalities, modelled on IAS 37, as the next enhancement for sustainability standard-setting, enabling the convergence of financial and impact materiality.”

Read the full article in the March 2023 edition of Investment & Pensions Europe (IPE) magazine.