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…

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