The World Business Council for Sustainable Development (WBCSD) has opened the 2026 edition of Reporting Matters, its assessment of corporate sustainability reporting, with an article on turning sustainability data into something people can act on.
The UK Financial Conduct Authority (FCA) has finalised rules requiring listed companies to report against the UK Sustainability Reporting Standards (UK SRS), the UK-endorsed version of the International Sustainability Standards Board (ISSB) standards.
Nigeria’s Securities and Exchange Commission (SEC) has directed every public company and significant public interest capital market operator to submit, by 15 October 2026, its plan for adopting the International Sustainability Standards Board (ISSB) standards, IFRS S1 and IFRS S2, together with the challenges it expects to face.
Sustainability standards are converging, but the data they produce still doesn’t line up. That is the case made by ‘Lost in Translation’, a new report from the Future of Sustainable Data Alliance (FoSDA), whose members include Bloomberg, LSEG, MSCI and S&P Global.
Malaysia has pushed back mandatory assurance of Scope 1 and Scope 2 greenhouse gas (GHG) emissions disclosures by a year.
The revised European Sustainability Reporting Standards (ESRS) have been published in the Official Journal of the European Union, completing their passage into EU law. The regulation enters into force on 10 November 2026 and applies to financial years beginning on or after 1 January 2027, in all EU Member States.
The EU’s Voluntary Sustainability Reporting Standard (VS) has been published in the Official Journal of the European Union and adopted by the European Commission. The delegated act entered into force on 24 September 2026.
A new paper from Swiss firm mms solutions offers an early assessment of digital climate reporting in Switzerland, where, since financial year 2025, large public-interest entities have been required to publish climate-related information electronically and in machine-readable form under Article 964 of the Swiss Code of Obligations.
The European Financial Reporting Advisory Group (EFRAG) Secretariat published its 2026 Draft List of Datapoints for the revised European Sustainability Reporting Standards (ESRS) on 28 August, opening a consultation that runs until 23 October 2026.
The California Air Resources Board (CARB) published guidance on 1 September for entities preparing their first Scope 1 and Scope 2 greenhouse gas (GHG) emissions reports under Senate Bill (SB) 253, ahead of a 10 November 2026 deadline.
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