Archive

Explainer: Back to the future of the building blocks...

Corporate Disclosures decodes recent news around ISSB/ESRS

ISSB house in construction, architectural plans unaccounted for

Standards setter hears views from advisory forum on potential IFRS S3 for nature related disclosures

South Korea consults on ISSB adoption timeline

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

UK government adopts sustainability reporting standards

Final UK SRS mirror ISSB standards, with more flexibility on using the industry-based guidance and amendments to transitional reliefs

Kenya sets 2027 ISSB-style reporting deadline for banks

Data shortages and a thin assurance market risk slowing implementation, the sector's association warns

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

Corporate Disclosures 2025 round-up

Summaries of our annual conference discussions

ISSB November conclave: Habemus norma?

Thailand builds out ISSB reporting requirements

SEC opens consultation on scope, timeline, applicable assurance standards and transitional reliefs