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.
Japan has formally joined the growing list of jurisdictions embedding global sustainability disclosure standards into regulation.
Indonesia is considering adopting globally aligned sustainability reporting, as the Otoritas Jasa Keuangan (OJK) launches a consultation on new rules that would require sustainability disclosures aligned with International Sustainability Standards Board (ISSB) standards.
The Financial Reporting Council of Nigeria (FRCN) has launched a public consultation on an amended roadmap for adopting the International Sustainability Standards Board (ISSB) standards. The roadmap outlines how IFRS S1 and IFRS S2 will be phased in, with comments open until 20 January 2026.
This week XBRL US published a compelling white paper that makes a strong case for digitising climate-related data using a common semantic data model.
Two weeks ago, at the 42nd session of the United Nations Trade and Development Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting – that’s “UNCTAD ISAR 42” for the rest of us – a ceremony was held honouring a number of projects from around the world.
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