ESG

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ESGISSBSingapore

Singapore consults on ISSB-based disclosure standards

Singapore is taking sustainability standards forward from roadmap to rulebook. On 27 July the Accounting and Corporate Regulatory Authority (ACRA)’s Interim Sustainability Standards Committee (Interim SSC) opened a public consultation on the draft Singapore Sustainability Disclosure Standards, the formal standards that will sit beneath the mandatory climate reporting Singapore has been phasing in since FY2025.

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ESGISSBPhilippines

Philippine SEC folds IFRS 18, 19 and the ISSB sustainability standards into its rulebook

By Editor

The Securities and Exchange Commission of the Philippines has issued Memorandum Circular No. 22, incorporating the latest batch of International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) pronouncements into its financial reporting rules. The Commission approved the adoption on 14 July.

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DIETESGISSBJapan

Japan mandates digital sustainability reporting

By Editor

The Japanese Diet has passed into law, requirements for sustainability disclosures and assurance by Japanese public companies and public interest entities (PIEs), based on the standards of the Sustainability Standards Board of Japan (SSBJ).

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ESGISSBKorea

South Korea finalises ISSB-aligned sustainability disclosure roadmap

By Editor

South Korea has finalised its roadmap for mandatory sustainability reporting, with the government and ruling party agreeing a plan that accelerates the timeline set out in February’s draft.

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EFRAGESGESRSEU

What 905 ESRS statements reveal about ESG reporting in Europe

By Editor

EFRAG has published the 2026 edition of its State of Play report, an evidence-based assessment of ESRS implementation drawing on 905 assured FY2025 sustainability statements, up from 656 in the inaugural edition, and evaluated against an expanded set of 18 questions that, for the first time, extend to governance disclosures.

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ESGNew ZealandXRB

New Zealand charts a course to IFRS S2

By Editor

New Zealand’s External Reporting Board (XRB) is consulting on a draft climate reporting roadmap to replace the Aotearoa New Zealand Climate Standards (NZ CS) with a new standard, NZ IFRS S2 Climate-related Disclosures, adopting the ISSB’s IFRS S2 and climate-relevant portions of IFRS S1 as its basis.

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EBAESGITSpillar 3

EBA updates Pillar 3 disclosure requirements as part of simplification drive

By Editor

The European Banking Authority (EBA) has published final draft Implementing Technical Standards (ITS), amending its Pillar 3 disclosure framework on ESG risks, while adding new requirements on equity and shadow banking exposures.

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ESGISSBTraining

IFRS Foundation launches ISSB training programme

By Editor

The IFRS Foundation has announced the global launch of its ISSB Training Partner Programme, which authorises qualified organisations to deliver official training on applying the IFRS Sustainability Disclosure Standards (ISSB Standards).

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ESGInterview

Enhanced lending and investment decisions through integrated ESG analysis

By Editor

Combining ESG data with financial data will turn it into a powerful predictive tool for capital providers says Dr Jane Thostrup Jagd, Director of Net Zero Finance at the We Mean Business Coalition. After a fantastic presentation at XBRL Europe’s Digital Reporting in Europe event, we caught up with her for an interview.

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EBAESGEUStress Test

EBA consults early on a simplified, climate-aware stress test

By Editor

The European Banking Authority (EBA) has published the draft methodology, templates and guidance for its 2027 EU-wide stress test on 11 June 2026, launching the industry consultation earlier than in previous cycles to give the 63 participating banks more time to prepare.

Items tagged with "ESG"

Singapore consults on ISSB-based disclosure standards

Philippine SEC folds IFRS 18, 19 and the ISSB sustainability standards into its rulebook

Japan mandates digital sustainability reporting

South Korea finalises ISSB-aligned sustainability disclosure roadmap

What 905 ESRS statements reveal about ESG reporting in Europe

New Zealand charts a course to IFRS S2

EBA updates Pillar 3 disclosure requirements as part of simplification drive

IFRS Foundation launches ISSB training programme

Enhanced lending and investment decisions through integrated ESG analysis

EBA consults early on a simplified, climate-aware stress test

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Items tagged with "ESG"

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