ACCA and CDSB report concludes that the fragmentation of the sustainability reporting landscape undermines its potential

A new report from the Association of Chartered Certified Accountants (ACCA) and the Climate Disclosure Standards Board (CDSB) suggests that despite progress made in sustainability reporting and its growing importance, the fragmentation of the landscape might mean that the discipline is "lost in the right direction". The author of the report, who is the Founding [...]