Archive

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

DHL's Pradela on vision for EFRAG

DHL CFO for sustainability, and a candidate for the role of EFRAG SRB chair, discusses his vision for sustainability reporting in Europe

Singapore pushes back climate reporting timelines

For both SGX-listed companies and large non-listed firms

Indonesia launches sustainability reporting standards

ISSB-aligned disclosure requirement to take effect from 2027

Jurisdictional profiles illustrate fragmented ISSB adoption

Approaches to scopes, timelines and assurance vary amongst jurisdictions, whilst several have modified the transitional reliefs

UK consults on draft sustainability reporting standards

Government proposes six amendments to IFRS S1 and S2 in draft UK standards