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Eversheds Sutherland 2026 Legal Forum: The ‘real-time rewrite’ of ESG
The center of gravity for climate leadership is shifting, with China making landmark pledges and significant progress emerging from Africa, South Asia, and Eastern Europe.
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FCA opens consultation on new rules for sustainability disclosures
The FCA says its approach to what listed companies will be expected to report in the future is pragmatic and proportionate.
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EFRAG publishes draft simplified European Sustainability Reporting Standards
The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
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OPINION: SEC’s IFRS threat – what it means for global sustainability reporting
Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.
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Opinion: IFRS Foundation funding concerns central to Atkins’s OECD remarks
A closer reading of the Chair’s comments in the speech shows, as a primary focus, explicit and very prosaic concerns about the IFRS Foundation’s long-term solvency and stability.
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FCA review of climate disclosures: A call for streamlining and simplicity
The FCA has outlined its next steps, which focus on enhancing and simplifying the sustainability reporting framework.
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UK government sustainability reporting and transition plan consultations
If endorsed, the use of these standards in reporting would initially be voluntary, but may become mandatory.
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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.