The Swiss Federal Council has issued proposals for new sustainability reporting and due diligence requirements, closely aligned with the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD).
The European Financial Reporting Advisory Group (EFRAG) has reported limited interest in its Voluntary Sustainability Reporting Standard for SMEs (VSME), following outreach on a proposed template aimed at SMEs and start-ups.
Japan Exchange Group published advance specifications for an expanded set of XBRL requirements on its TDnet timely disclosure platform, effective 1 July 2026.
EFRAG is seeking stakeholder feedback on proposals from the International Accounting Standards Board (IASB) concerning risk mitigation accounting, a project aimed at improving how entities reflect dynamic risk management strategies in their financial statements.
ESMA has published a fresh overview of how national competent authorities across the EU are lining up behind its Guidelines on Enforcement of Sustainability Information (GLESI), the framework first issued in July 2024 to bring consistency to the supervision of corporate sustainability disclosures.
The Financial Accounting Standards Board (FASB) has added a new item to its research agenda: current trends and emerging issues in the fast-moving areas of data infrastructure investments and non-traditional lending, including the private credit market.
The European Insurance and Occupational Pensions Authority (EIOPA) has submitted draft amendments to two Implementing Technical Standards (ITS), governing supervisory reporting and public disclosure under the Solvency II framework, to the European Commission.
European financial reporting advisory body EFRAG has written to the International Accounting Standards Board (IASB) requesting that the effective date of the new IFRS 20 standard be pushed back by one year, from 1 January 2029 to 1 January 2030.
The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to the remaining three of twelve SASB Standards it had identified as initial priorities for enhancement: Agricultural Products; Meat, Poultry & Dairy; and Electric Utilities & Power Generators.
The Financial Reporting Council (FRC) has published new guidance to support audit firms in deploying generative and agentic artificial intelligence (AI) tools, marking what it describes as the first guidance of its kind from an audit regulator globally.
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