IFRS S2
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California Air Resources Board publishes Draft SB 261 Guidance
This disclosure mandate will require subject companies to publish their first biennial climate-related financial risk reports by January 1, 2026.
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GRIP Extra: House of Representatives bans WhatsApp, Germany plans to ban DeepSeek
Our in-brief roundup of notable stories from last week.
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ISSB consults on amendments to IFRS S2 GHG Emissions Reporting Requirements
A discussion of the proposed amendments and related consultation process, as well as the parallel Australian consultation and US SEC update.
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Guidance on climate-related disclosure for central banks is updated
NGFS has published the second edition of its guide on climate-related disclosure for central banks with additional coverage on metrics and targets.
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JWG Conference gets real about regtech
In a series of panels at JWG’s eighth annual conference, speakers said commercial considerations may trump regulatory concerns as technology moves forward.
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Five key milestones in ESG reporting and disclosure in 2024
The five key milestones for investment managers in ESG reporting covered in this article are: SDRs, PRI, SFDR, TCFD and ISSB.
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New corporate sustainability reporting obligations in the UK
The final article in our series on sustainability reporting: today the focus is on the UK and the interoperability and harmonization of reporting standards.
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First global sustainability disclosure standards issued by the ISSB
Standards designed to ensure companies provide sustainability-related disclosures alongside financial statements in the same reporting package.