The Accounting Standards Board (ASB) Nepal recently launched a public consultation on the draft Nepal Sustainability Reporting Standards (NSRS), aligning with IFRS S1 and S2.
European banks have made “significant strides” in managing climate and nature-related risks, according to Frank Elderson, Vice-Chair of the European Central Bank (ECB) Supervisory Board.
Last week the California Air Resources Board (CARB) released a FAQ document providing (a few) clarifications on the development of its Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure programmes. The guidance is designed to help companies prepare for the first climate-related financial risk disclosures, due by 1 January 2026.
Following its release of detailed FAQs on climate reporting rules, the California Air Resources Board (CARB) has made it clear that deadlines under the state’s landmark climate disclosure laws (SB 253 and SB 261) are here to stay.
Emmanuel Faber, Chair of the International Sustainability Standards Board (ISSB), delivered a powerful speech at the Beijing International Sustainability Conference on 4 July, celebrating the global momentum behind the ISSB Standards and calling for shared responsibility in safeguarding a common sustainability reporting language.
If you’re still wondering how to get up to speed on IFRS S1 and S2, the IFRS Foundation has the solution. A new set of e-learning modules—completely free and hosted on the IFRS Sustainability Knowledge Hub—aims to get companies and stakeholders up to scratch on the ISSB Standards.
Which countries are following through on sustainability disclosure? This week, the IFRS Foundation answered that question with a new set of jurisdictional profiles, laying out the current state of play on the adoption of the ISSB Standards across 36 jurisdictions.
The Securities and Exchange Board of India (SEBI) has significantly expanded its regulatory approach to sustainable finance, introducing a detailed framework for social, sustainability, and sustainability-linked bonds.
Chinese authorities have released a draft climate disclosure standard and are calling for (fast!) public feedback. The new framework, open for comment until 31 May, is aimed at enhancing transparency around climate-related risks and opportunities.
Sustainability reporting is holding steady—but assurance is on the rise. According to a new study from the International Federation of Accountants (IFAC) and AICPA & CIMA, 73% of the world’s largest companies now obtain some form of assurance on their sustainability disclosures. That’s up from 69% the year before—and just 51% five years ago.
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