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ISSB adoption, the myth and the reality of "momentum"
12 December 2024A tale of a sprinting snail in a fragmented landscape
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Hong Kong sets out pathway to ISSB implementation
10 December 2024Reporting mandatory for listed companies from 2025, with assurance and reporting requirements for financial institutions to be introduced by 2028
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UK TAC finalises advice on UK ISSB adoption
06 December 2024Changes made to transitional reliefs, but major amendments to financed emissions disclosures rejected
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ASIC sets out regulatory regime for sustainability reporting
08 November 2024Draft guide open for consultation until 19 December
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Bermuda to mandate TCFD reporting as stepping stone for ISSB standards
01 November 2024The Bermuda Monetary Authority (BMA) will mandate TCFD reporting for large companies from financial year 2025, Ralf Kuerzdoerfer, deputy director of supervision (insurance) at the BMA, told a conference.
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Malaysia sets out climate reporting regime
25 September 2024ISSB standards to be phased in for listed companies from 2025, with reasonable assurance gradually introduced from 2027
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IFRS issues guidance on voluntary adoption of ISSB standards
25 September 2024Outlining transition reliefs, proportionality mechanisms and how to communicate partial application
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Australian sustainability standards finalised
23 September 2024As country's sustainability assurance regime takes shape
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Chilean regulator proposes 2026 ISSB adoption
29 August 2024After gap analysis of current requirement, and praise of SASB standards
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UK TAC revives dynamic materiality, and is divided on SASB
09 August 2024So far the UK Technical Advisory Committee tentatively recommends not amending ISSB, including its investor-focused financial-materiality lens, but asks for more guidance
