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Canada Advances Development of Sustainable Investment Guidelines
Canada Advances Development of Sustainable Investment Guidelines
In December 2025, the Government of Canada confirmed new steps toward the development of made-in-Canada sustainable investment guidelines.
EFRAG Releases Complementary Materials for the Draft Simplified ESRS
EFRAG Releases Complementary Materials for the Draft Simplified ESRS
EFRAG has supplemented its draft simplified ESRS package with additional documentation aimed at improving transparency of the amendment process and supporting practical implementation work.
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.
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.
Canada Advances Development of Sustainable Investment Guidelines
Canada Advances Development of Sustainable Investment Guidelines
In December 2025, the Government of Canada confirmed new steps toward the development of made-in-Canada sustainable investment guidelines.
EFRAG Releases Complementary Materials for the Draft Simplified ESRS
EFRAG Releases Complementary Materials for the Draft Simplified ESRS
EFRAG has supplemented its draft simplified ESRS package with additional documentation aimed at improving transparency of the amendment process and supporting practical implementation work.
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.
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.
Latest News
EY Highlights Key Implications of EFRAG’s Technical Advice on Simplified ESRS
China releases Climate-related Sustainability Disclosure Standard (Trial)
EFRAG Releases Complementary Materials for the Draft Simplified ESRS
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
EFRAG advances the discussion on connectivity in corporate reporting
Canada Advances Development of Sustainable Investment Guidelines
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
