A true sustainability reporting standard must build on a systematic and complete list of a company’s ecological impacts, a natural capital accounting, as demanded by Dr. Daniel Dahm and United Sustainability already in March 2020. Dynamic materiality that is centered around financial interests, as proposed by the ISSB, is insufficient in this regard.
- Dr. Daniel Dahm speaks at Kulturpolitische Gesellschaft e.V. event “From growth to transformation: No limits to learning?” about the end of growth and transformative leadership.
- Daniel Dahm at the first World Ethics Forum in Pontresina, Switzerland.
- World Future Council adopts the Pontresina Declaration at the World Future Forum in Pontresina, Swizerland.
- United Sustainability comments on the IFRS Foundations ISSB draft standards for sustainability reporting.
- Dr. Daniel Dahm speaks at “Symposium Kultur der Nachhaltigkeit” at the Donau-Universität Krems.