IFRS and EFRAG urged to make interoperable green standards

Lucy Frost

May 19, 2022

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Areas of divergence between European, US and global standard-setters include double materiality, as well as the inclusion of SMEs into scope

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Lucy Frost

EMEA reporter

Lucy joined IFLR as a reporter in 2021. Before this, she graduated from Oxford University and completed an NCTJ Diploma in Multimedia Journalism while interning at the Financial Times. She covers a wide range of areas including regulation, M&A and ESG. With a background in sustainability and financial journalism, she is particularly interested in the role of the private sector in the transition to net-zero.