Archive

South Korea issues draft sustainability reporting standards

Voluntary standard on policy-related disclosures proposed alongside modified ISSB standards

Hong Kong Exchange finalises climate reporting requirements

IFRS S2 disclosure requirements to be phased in for listed companies from 2025

Costa Rica: "ISSB adoption will promote competitiveness and the country's position in international markets"

Interview with Alberto Porras, managing partner at Baker Tilly in Costa Rica

Japan issues draft sustainability reporting standards

IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures

Nigeria issues ISSB adoption roadmap

Reporting requirements to be phased in, with transitional reliefs, until 2030

Canada building on the ISSB global baseline

Draft sustainability standards issued, with regulator set to consult on proposed rule to require disclosures later this year

Canada issues draft sustainability reporting standards

Two ISSB aligned standards released for consultation until 10 June

Singapore Exchange consults on ISSB adoption

Singapore sets out climate reporting requirements

Subsidiaries of parent reporting under ISSB or ESRS get exemption, and temporary exemption for GRI and TCFD users

Australian businesses call for climate reporting "training wheels"

But NGOs demand that extensive reporting requirements be introduced within a short timeframe