IFRS sustainability project a “backward step” without double materiality at its core - Federated Hermes
Investors divided on key issues as mooted sustainability standards board starts to take shape
It would be a mistake for the IFRS Foundation not to embrace ‘double materiality’ as part of its evolving ESG standards setting process, argues Federated Hermes, the $46.9bn (€38.4bn) Anglo-American listed asset manager.
The principle of double materiality in corporate reporting w…
You must have a SUBSCRIPTION or FREE TRIAL to view this PAID content.
Already got a Subscription or Free Trial?
Not got a Subscription or Free Trial?
Sign up for a Free Trial here to access this PAID content.
One Free Trial per user; if your Free Trial has expired, please email subs@responsible-investor.com.
