New ISSB standards: Appeasement or a new era of accountability?
Net Zero Investor 29/06/2023
"(...) The ISSB’s approach focuses solely on single materiality, or how sustainable factors relate to the financial value of a business, as Frédéric Ducoulombier, director at the EDHEC-Risk Climate Impact Institute explains: “We remain solidly in the realm of single materiality - the progress achieved is thus in the standardisation of the metrics. “It remains incumbent on society as a whole to change what reporting entities consider financially material by way of political action where possible (...)."
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New ISSB standards: Appeasement or a new era of accountability?, 29/06/2023
About EDHEC
Operating from campuses in Lille, Nice, Paris, London and Singapore, EDHEC is one of the world’s top 15 business schools. Fully international and directly connected to the business world, EDHEC commands a strong reputation for research excellence and the ability to train entrepreneurs and managers capable of breaking new ground. EDHEC functions as a genuine laboratory of ideas and produces innovative solutions valued by businesses. The School’s teaching is inspired by its research work and a focus on “learning by doing”, all with the aim of equipping people with the skills to succeed in business.
