Archive

South Korea consults on ISSB adoption timeline

Standard setter finalises ISSB-aligned sustainability reporting standards, and regulator proposes introducing mandatory disclosures from 2028

IAASB relays feedback from technology roundtables

European Commission requests technical advice on sustainability assurance standards

UK FCA proposes updates to sustainability disclosure rules

Draft listings rules would require reporting under UK SRS from 2027, with Scope 3 and non-climate information phased in on a comply or explain basis

Climate reporting with Chinese characteristics

New disclosure standard broadly aligns with IFRS S2, while also maintaining double materiality and integrating policy priorities

IESBA and IAASB seek input on 2028-2031 work plans

Crowe outlines CDP scoring framework

Corporate Disclosures 2025 roundtables: Sustainability assurance

Summary of discussions

IAASB updates requirements for using external experts in assurance

Study: Five pillars for effective sustainability assurance