The European Commission is advancing N-ESRS, which are the CSRD reporting requirements for non-EU companies.
IFRS S2
This disclosure mandate will require subject companies to publish their first biennial climate-related financial risk reports by January 1, 2026.
Our in-brief roundup of notable stories from last week.
A discussion of the proposed amendments and related consultation process, as well as the parallel Australian consultation and US SEC update.
NGFS has published the second edition of its guide on climate-related disclosure for central banks with additional coverage on metrics and targets.
In a series of panels at JWG's eighth annual conference, speakers said commercial considerations may trump regulatory concerns as technology moves forward.
The five key milestones for investment managers in ESG reporting covered in this article are: SDRs, PRI, SFDR, TCFD and ISSB.
The final article in our series on sustainability reporting: today the focus is on the UK and the interoperability and harmonization of reporting standards.