Public sector disclosure standards should use double materiality, GRI says To access the premium content on Environmental Finance, you must first sign in to your account.
GRI and its partners have been actively engaging with key delegations ahead of FfD4. The letter comes as the European Commission considers removing mandatory double materiality reporting requirements ...
For instance, the GRI, the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB), each have their own approach to how an organisation’s materiality ...