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European Parliament Endorses Provisional Agreement on Sustainability Reporting and Due Diligence Simplification
European Parliament Endorses Provisional Agreement on Sustainability Reporting and Due Diligence Simplification
On 16 December 2025, the European Parliament endorsed a provisional agreement between MEPs and EU governments on updated corporate sustainability reporting and due diligence requirements.
New York Adopts Mandatory Greenhouse Gas Reporting Program Under Part 253
New York Adopts Mandatory Greenhouse Gas Reporting Program Under Part 253
New York State has adopted regulations establishing a Mandatory Greenhouse Gas Reporting Program to improve the State’s understanding of greenhouse gas emissions sources and support the Annual Statewide GHG Emissions Report.
ISSB Issues Targeted Amendments to IFRS S2
ISSB Issues Targeted Amendments to IFRS S2
On 11 December 2025, the IFRS Foundation reported that the ISSB had issued targeted amendments to the GHG emissions disclosure requirements in IFRS S2.
SBTi Opens Applications for a Pilot of the Draft Power Sector Net-Zero Standard
SBTi Opens Applications for a Pilot of the Draft Power Sector Net-Zero Standard
On 4 December 2025, the Science Based Targets initiative (SBTi) published a call for companies to apply for a pilot that will test draft materials for its Power Sector Net-Zero Standard.
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice
EFRAG has submitted its technical advice on the draft Simplified European Sustainability Reporting Standards (ESRS) to the European Commission.
European Parliament Endorses Provisional Agreement on Sustainability Reporting and Due Diligence Simplification
European Parliament Endorses Provisional Agreement on Sustainability Reporting and Due Diligence Simplification
On 16 December 2025, the European Parliament endorsed a provisional agreement between MEPs and EU governments on updated corporate sustainability reporting and due diligence requirements.
New York Adopts Mandatory Greenhouse Gas Reporting Program Under Part 253
New York Adopts Mandatory Greenhouse Gas Reporting Program Under Part 253
New York State has adopted regulations establishing a Mandatory Greenhouse Gas Reporting Program to improve the State’s understanding of greenhouse gas emissions sources and support the Annual Statewide GHG Emissions Report.
ISSB Issues Targeted Amendments to IFRS S2
ISSB Issues Targeted Amendments to IFRS S2
On 11 December 2025, the IFRS Foundation reported that the ISSB had issued targeted amendments to the GHG emissions disclosure requirements in IFRS S2.
SBTi Opens Applications for a Pilot of the Draft Power Sector Net-Zero Standard
SBTi Opens Applications for a Pilot of the Draft Power Sector Net-Zero Standard
On 4 December 2025, the Science Based Targets initiative (SBTi) published a call for companies to apply for a pilot that will test draft materials for its Power Sector Net-Zero Standard.
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice
EFRAG has submitted its technical advice on the draft Simplified European Sustainability Reporting Standards (ESRS) to the European Commission.
Latest News
ASEDG: Simplified ESG Disclosures for SMEs in Supply Chains
New York Adopts Mandatory Greenhouse Gas Reporting Program Under Part 253
SBTi Opens Applications for a Pilot of the Draft Power Sector Net-Zero Standard
PCAF Updates its Global GHG Accounting and Reporting Standard for the Financial Industry
EU Sustainability Reporting After the Omnibus Vote: Mapping Recent Positions
ISSB Standards at the Two-Year Mark: Developments and Reporting Implications
European Commission Proposes Simplified SFDR Framework Amendments to Streamline Disclosures
GRI Introduces a New Tool to Support Corporate Climate Action
European Parliament Endorses Provisional Agreement on Sustainability Reporting and Due Diligence Simplification
ISSB Issues Targeted Amendments to IFRS S2
Provisional Agreement on Updated Sustainability Reporting and Due Diligence Rules
Developments in the Draft Simplified ESRS Following EFRAG’s Technical Advice
Proposed Amendments to ESRS: Developments from the 2025 Due Process Discussions
UK Publishes ISSA (UK) 5000 to Strengthen Sustainability Assurance Practices
Partial Pause in California Climate Reporting Laws Pending Federal Appeal