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Viewpoint: A response to ISSB’s Faber’s ‘triple illusion’ criticism of double materiality

Press review Investment & Pensions Europe - IPE "In an op-ed published by French reference newspaper Le Monde* earlier this week, Emmanuel Faber, chair of the IFRS Foundation’s International Sustainability Standards Board (ISSB), represents that the double-materiality approach to sustainability reporting is a simplistic concept whose popularity derives from a “triple illusion”. 2023