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.
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.
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.
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).
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.
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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