In Focus
European Parliament Postpones Decision on Sustainability Reporting Simplification to November
On 22 October the European Parliament rejected the mandate of the Legal Affairs Committee (JURI) regarding the proposal to simplify sustainability reporting and due diligence rules.
GRI and CDP: Progressing Alignment for Enhanced Climate Disclosure
In October 2025, the Global Reporting Initiative (GRI) and CDP released a new mapping resource linking GRI disclosures to CDP’s 2025 corporate climate questionnaire.
U.S. Corporate Sustainability Reporting Reaches New Milestone as S&P 500 Approaches Universal Disclosure
Sustainability reporting among the largest publicly traded companies in the United States continued its upward trajectory in 2024, with the S&P 500 Index reaching 99% disclosure.
CARB Adjusts Timeline for Climate Disclosure Framework under SB 253 and SB 261
The California Air Resources Board (CARB) has adjusted its timeline for developing the state’s climate disclosure framework while continuing to expand the regulatory groundwork established under Senate Bills 253 and 261.
TNFD and UN SSE Release Model Guidance for Stock Exchanges on Nature-related Financial Disclosures
The Taskforce on Nature-related Financial Disclosures (TNFD) and the United Nations Sustainable Stock Exchanges Initiative (SSE) have published Model Guidance on Nature-Related Financial Disclosures: A template for stock exchanges.
Latest News
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
TNFD–BRSR Alignment: Advancing Nature-Related Reporting in India
CARB Publishes Preliminary Entity List for SB 253 and SB 261
EBA issues no-action letter on ESG disclosures and updates risk dashboard
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
Sustainability Reporting for SMEs: Reflections from the EFRAG–OIC Symposium at the EAA Congress 2025
ISO and GHG Protocol Align Carbon Accounting Standards