In Focus
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
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
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
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
The Financial Reporting Council (FRC) has issued ISSA (UK) 5000, establishing a comprehensive framework for assurance of sustainability information.
Latest News
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice
Proposed Amendments to ESRS: Developments from the 2025 Due Process Discussions
UK Publishes ISSA (UK) 5000 to Strengthen Sustainability Assurance Practices
Partial Pause in California Climate Reporting Laws Pending Federal Appeal
EU Parliament Adopts Changes to Reporting and Due Diligence Requirements
UK Introduces Legislation to Regulate ESG Ratings Providers
A Global Passport for Sustainability Disclosure: ISSB’s New Regulatory Initiative
European Parliament Postpones Decision on Sustainability Reporting Simplification to November
EU Sustainability Reporting After the Omnibus Vote: Mapping Recent Positions
ISSB Standards at the Two-Year Mark: Developments and Reporting Implications
European Commission Proposes Simplified SFDR Framework Amendments to Streamline Disclosures
GRI Introduces a New Tool to Support Corporate Climate Action
ISSB Begins Work on Nature-Related Disclosure Requirements with TNFD Support
Withdrawal of U.S. Interagency Climate Risk Principles and Its Implications for Supervisory Practice
New Zealand narrows the scope of climate-related disclosures