Miroslav Đurić | Taylor Wessing7 min read
Julie DiMauro3 min read
Hameed Shuja1 min read

The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
Laura Houët | CMS, Ben Maconick | CMS, Oliver Williams | CMS3 min read

Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.
Richard Chambers4 min read

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.
Thomas Hyrkiel3 min read

The FCA has outlined its next steps, which focus on enhancing and simplifying the sustainability reporting framework.
Jean Hurley2 min read

If endorsed, the use of these standards in reporting would initially be voluntary, but may become mandatory.

A discussion of the proposed amendments and related consultation process, as well as the parallel Australian consultation and US SEC update.

Other news includes the CFPB mulling moves to prevent debanking, cybercrime websites being seized by EU authorities, and Blackstone staying the course on data center investment.
GRIP2 min read

At the end of 2024, many entities and governments retain risk-based ESG initiatives as business commitments.
Julie DiMauro2 min read