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Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice

04 Dec 2025
News
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice

EFRAG has submitted its technical advice on the draft Simplified European Sustainability Reporting Standards (ESRS) to the European Commission.

EU Sustainability Reporting After the Omnibus Vote: Mapping Recent Positions

03 Dec 2025
News
EU Sustainability Reporting After the Omnibus Vote: Mapping Recent Positions

As the European Union reviews elements of its sustainability framework, the Omnibus I package has become a key reference point for discussions on the future of corporate reporting and due diligence.

Partial Pause in California Climate Reporting Laws Pending Federal Appeal

21 Nov 2025
News
Partial Pause in California Climate Reporting Laws Pending Federal Appeal

Recent federal court activity has introduced a temporary asymmetry in California’s new climate disclosure regime.

ISSB Standards at the Two-Year Mark: Developments and Reporting Implications

27 Nov 2025
News
ISSB Standards at the Two-Year Mark: Developments and Reporting Implications

The latest resource paper from Governance & Accountability Institute, Inc. (G&A) provides an updated view on how the ISSB Standards are shaping corporate sustainability reporting as their implementation continues to expand.

UK Publishes ISSA (UK) 5000 to Strengthen Sustainability Assurance Practices

26 Nov 2025
News
UK publishes ISSA (UK) 5000 to strengthen sustainability assurance practices

The Financial Reporting Council (FRC) has issued ISSA (UK) 5000, establishing a comprehensive framework for assurance of sustainability information.

Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice

News
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice

EFRAG has submitted its technical advice on the draft Simplified European Sustainability Reporting Standards (ESRS) to the European Commission.

EU Sustainability Reporting After the Omnibus Vote: Mapping Recent Positions

News
EU Sustainability Reporting After the Omnibus Vote: Mapping Recent Positions

As the European Union reviews elements of its sustainability framework, the Omnibus I package has become a key reference point for discussions on the future of corporate reporting and due diligence.

Partial Pause in California Climate Reporting Laws Pending Federal Appeal

News
Partial Pause in California Climate Reporting Laws Pending Federal Appeal

Recent federal court activity has introduced a temporary asymmetry in California’s new climate disclosure regime.

ISSB Standards at the Two-Year Mark: Developments and Reporting Implications

News
ISSB Standards at the Two-Year Mark: Developments and Reporting Implications

The latest resource paper from Governance & Accountability Institute, Inc. (G&A) provides an updated view on how the ISSB Standards are shaping corporate sustainability reporting as their implementation continues to expand.

UK Publishes ISSA (UK) 5000 to Strengthen Sustainability Assurance Practices

News
UK publishes ISSA (UK) 5000 to strengthen sustainability assurance practices

The Financial Reporting Council (FRC) has issued ISSA (UK) 5000, establishing a comprehensive framework for assurance of sustainability information.

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