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.
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.
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.
Speaking at the 2026 Beijing International Sustainability Conference on 11 May, International Sustainability Standards Board (ISSB) chair Emmanuel Faber outlined new initiatives and reviewed the ongoing development in global sustainability reporting.
The IFRS Foundation has published a revised version of its Due Process Handbook, the document that governs how the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) develop, consult on and maintain their standards.
At its April 2026 board meeting in Beijing, the International Sustainability Standards Board (ISSB) agreed to propose requirements for nature-related disclosures in the form of an IFRS Practice Statement, rather than a new mandatory standard or amendments to existing IFRS S1 and S2.
Bangladesh’s Financial Reporting Council (FRC) has launched a pre-publication consultation on the adoption of IFRS 18 Presentation and Disclosure in Financial Statements, IFRS 19, and the International Sustainability Standards Board (ISSB) standards IFRS S1 and IFRS S2.
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.
South Korea joins the jurisdictions mapping out how global sustainability standards could enter national reporting rules.
Ethiopia is weighing a major step toward global sustainability disclosure practices. The Accounting and Auditing Board of Ethiopia (AABE) has launched a consultation on a draft roadmap that would see the country adopt the sustainability disclosure framework developed by the International Sustainability Standards Board.
Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.
By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy
XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
