The Swiss Federal Council has issued proposals for new sustainability reporting and due diligence requirements, closely aligned with the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD).
The European Financial Reporting Advisory Group (EFRAG) has reported limited interest in a European wide financial Reporting Standard for SMEs, following outreach on a proposed template aimed at SMEs and start-ups.
ESMA has published a fresh overview of how national competent authorities across the EU are lining up behind its Guidelines on Enforcement of Sustainability Information (GLESI), the framework first issued in July 2024 to bring consistency to the supervision of corporate sustainability disclosures.
The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to the remaining three of twelve SASB Standards it had identified as initial priorities for enhancement: Agricultural Products; Meat, Poultry & Dairy; and Electric Utilities & Power Generators.
The Boursa Kuwait has issued an updated ESG Disclosure Guide, sharpening expectations for listed companies during the country’s push towards more transparent, decision-useful sustainability reporting.
New Zealand has taken a further step in strengthening trust in sustainability reporting, with the New Zealand Auditing and Assurance Standards Board adopting its local equivalent of ISSA 5000.
When regulators start designing new reporting regimes, there’s always a crucial question: will the data be digital and usable, or trapped in PDFs?
The EFRAG has published a summary report capturing the key technical messages from its work on the draft Simplified European Sustainability Reporting Standards (ESRS), as submitted to the European Commission.
Hans Buysse, Chair of the European Federation of Financial Analysts Societies (EFFAS) makes a timely (and perhaps for some, uncomfortable) case for European sustainability reporting. After months of political and technical pressure, the simplified European Sustainability Reporting Standards were shaped to strike a balance between ambition and practicality, at a point where both have been in […]
The Hong Kong Monetary Authority (HKMA) has published the next phase of its sustainable finance taxonomy, expanding the framework to include transition activities for high-emitting sectors.
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