In Focus
EU Parliament Adopts Changes to Reporting and Due Diligence Requirements
The European Parliament has adopted its negotiating position on a key set of amendments aimed at simplifying sustainability-reporting and due-diligence obligations for businesses.
ISSB Begins Work on Nature-Related Disclosure Requirements with TNFD Support
In November 2025, the International Sustainability Standards Board (ISSB) announced that it will advance standard-setting on nature-related disclosures in response to identified investor needs, drawing on the framework developed by the TNFD.
UK Introduces Legislation to Regulate ESG Ratings Providers
On 27 October 2025, the Financial Conduct Authority (FCA) announced its support for new legislation introducing regulatory oversight of ESG ratings providers in the UK.
Withdrawal of U.S. Interagency Climate Risk Principles and Its Implications for Supervisory Practice
On 16 October 2025, the OCC, the Federal Reserve, and the FDIC jointly rescinded the Principles for Climate-Related Financial Risk Management for Large Financial Institutions.
A Global Passport for Sustainability Disclosure: ISSB’s New Regulatory Initiative
The IFRS Foundation has taken a significant measure toward enabling the International Sustainability Standards Board (ISSB) Standards to serve as a “global passport” for sustainability-related disclosures.
Latest News
EU Parliament Adopts Changes to Reporting and Due Diligence Requirements
UK Introduces Legislation to Regulate ESG Ratings Providers
A Global Passport for Sustainability Disclosure: ISSB’s New Regulatory Initiative
European Parliament Postpones Decision on Sustainability Reporting Simplification to November
U.S. Corporate Sustainability Reporting Reaches New Milestone as S&P 500 Approaches Universal Disclosure
TNFD and UN SSE Release Model Guidance for Stock Exchanges on Nature-related Financial Disclosures
ISO 17298 and the Institutionalisation of Biodiversity in Corporate Practice
Disclosing Anticipated Financial Effects under ISSB Standards: Clarifying Expectations for Preparers
ISSB Begins Work on Nature-Related Disclosure Requirements with TNFD Support
Withdrawal of U.S. Interagency Climate Risk Principles and Its Implications for Supervisory Practice
New Zealand narrows the scope of climate-related disclosures
GRI and CDP: Progressing Alignment for Enhanced Climate Disclosure
CARB Adjusts Timeline for Climate Disclosure Framework under SB 253 and SB 261
EU shifts course on sustainability rules: CSRD scope narrowed and Level 2 acts delayed
EFRAG Expands the VSME Ecosystem with a Multilingual Digital Template