PwC Global has released a revised version of its sustainability reporting guide, reflecting the 2026 amendments to the ESRS and other global developments.
The guidance covers the ESRS, ISSB standards, GHG emissions reporting and the EU Taxonomy Regulation. It offers interpretive and application guidance, illustrative examples and highlights emerging practice.
The updated chapters in the PwC guidance focus on the applicability of EU reporting requirements, the boundaries of sustainability reporting, materiality, and the foundations of disclosures.