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Items tagged with "ESG"

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What 905 ESRS statements reveal about ESG reporting in Europe

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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New Zealand charts a course to IFRS S2

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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EBA updates Pillar 3 disclosure requirements as part of simplification drive

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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IFRS Foundation launches ISSB training programme

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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Enhanced lending and investment decisions through integrated ESG analysis

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

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.

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Can ESG Data Improve Investment and Lending Decisions? Digital Disclosures as a Vehicle for Insight

After a fantastic presentation at XBRL Europe’s Digital Reporting in Europe event, we were lucky enough to catch up with Dr Jane Thostrup Jagd, Director of Net Zero Finance, We Mean Business Coalition, for this interview. What does the future look like for how we use ESG data, and how does that differ from today? […]

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Brazil steps back from mandatory sustainability reporting

Brazil’s securities regulator, the Comissão de Valores Mobiliários (CVM), has amended its regulation requiring public companies to provide annual ISSB-aligned sustainability disclosures, moving from a mandatory to a voluntary system. Mandatory reporting had been due to apply to 2026 data, with disclosures beginning next year.

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Sustainability disclosure is more relevant than ever in a fragmenting world

Emmanuel Faber, chair of the International Sustainability Standards Board (ISSB), used a keynote address at the Frankfurt Sustainability Standards Conference on 29 May to make a confident case for sustainability disclosure standards, as the political winds around ESG continue to shift.

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GRI and ISSB reaffirm commitment to joined-up sustainability reporting

The Global Reporting Initiative (GRI) and the IFRS Foundation have issued a joint statement setting out how GRI and ISSB standards can be used together to deliver efficient, comprehensive sustainability reporting for investors and wider stakeholders.

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