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New ISSB standards: Appeasement or a new era of accountability?

Press review Net Zero Investor "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". 2023