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Items tagged with "ESG"

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When AI meets XBRL, sustainability gets smarter

What happens when artificial intelligence meets digital sustainability reporting? The latest collaboration between OpenEarth Foundation and XBRL International offers a glimpse into that intersection. Together, we explored how AI can interpret XBRL-tagged sustainability data, enhancing the way information is analysed, compared and turned into insight.

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Global passport for sustainability disclosures to unlock comparability across borders

At last week’s IFRS Sustainability Symposium in London the International Sustainability Standards Board (ISSB) launched a new scheme designed to unlock its global vision.

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Accountancy Europe urges rigour and global alignment in ESRS

Accountancy Europe has thrown its support behind the newly simplified European Sustainability Reporting Standards (ESRS), praising EFRAG’s efforts to streamline the framework. In its response, the federation applauds the shift towards clearer, less granular requirements, describing the draft as a more practical and navigable set of sustainability rules.

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Malaysia offers sector-specific ESG reporting guidance

Malaysia’s Advisory Committee on Sustainability Reporting (ACSR) recently published illustrative sustainability reports for the plantation and construction sectors.

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California climate reporting moves ahead with digital alignment in the spotlight

Earlier this month the California Air Resources Board (CARB) published draft spreadsheet-based templates for reporting Scope 1 and Scope 2 greenhouse gas emissions under Senate Bill 253, the Climate Corporate Data Accountability Act.

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EFRAG maps tools and platforms for SME sustainability reporting

EFRAG has published two new reports mapping digital tools, platforms and initiatives designed to support application of the EU’s Voluntary Sustainability Reporting Standard for SMEs (VSME). The first provides a comparison of greenhouse gas (GHG) calculators, while the second surveys more than 200 reporting platforms and initiatives across Europe.

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California posts draft climate risk checklist for business. 

California posts draft climate risk checklist for business. 

The California Air Resources Board (CARB) has unveiled a draft checklist to steer companies through new climate risk disclosure obligations.

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EBA hits pause on some ESG disclosures. 

EBA hits pause on some ESG disclosures

The European Banking Authority (EBA) has issued a no-action letter telling supervisors not to prioritise enforcement of several ESG Pillar 3 templates, or at least until the new rules settle.

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Advancing Sustainable Reporting in Asia Pacific

Advancing Sustainable Reporting in Asia Pacific

The Accounting Research and Development Foundation (ARDF) successfully hosted its flagship ESG Summit from August 26-28, 2025, at the Taipei Nangang Exhibition Center.

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Nepal opens consultation on sustainability reporting standards

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.

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