EFRAG approves draft standard for oil and gas sector
With board members highlighting 'reservations' over first set of sector-specific disclosure requirements
Australian climate reporting law clears Parliament
Australian climate reporting law clears Parliament
The deafening silence on Tax in ESRS
Accounting firms argue taxation is a relevant sustainability topic, despite omission in EU standards
Chilean regulator proposes 2026 ISSB adoption
After gap analysis of current requirement, and praise of SASB standards
Climate disclosure bill passes in Australia Senate
With standards expected to be finalised in coming weeks
Preparing for the second phase of New Zealand's climate disclosure requirements
A review of the first NZ CS-compliant reports, as transitional reliefs are removed for the next reporting period
Nature Benchmark shows companies lagging on biodiversity disclosures
Assessment from the World Benchmarking Alliance finds poor performance on companies' disclosures of nature-related impacts and dependencies, and highlights lack of ESRS readiness amongst EU companies
'Room for improvement' on transition plan disclosures amongst UK companies
Deloitte survey of FTSE 100 listed companies finds
Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs
Recognition would require GRI- or ESRS- 'like' reporting
UK TAC revives dynamic materiality, and is divided on SASB
So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance