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.
