ESMA wants double materiality and SDGs on the IFRS Foundation’s sustainability agenda

The entire spectrum of the ESG space should be covered from the outset, says the regulator

The European Securities and Markets Authority (ESMA) is in favour of considering the UN Sustainable Developments Goals (SDGs) as an “underlying anchor” for the ESG standard-setting process the IFRS Foundation might start in the near future.

ESMA said it is important that corporate…

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