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Last updated: May 2026. This guide reflects the Omnibus I Directive, which entered into force on 18 March 2026 and significantly revised CSRD scope, timelines, and reporting standa...
ISS-Corporate has launched a new sustainability reporting solution aimed at helping companies meet the growing disclosure demands tied to the International Sustainability Standards...
A number of companies listed on the Australian Securities Exchange (ASX) can expect to be captured by new mandatory sustainability reporting requirements as of this financial year....
Vitória Menezes Sanhudo (master’s student in European Union Law at the School of Law of University of Minho) The harmonisation of corporate sustainability disclosure criteria has b...
On 18 May 2026, the Australian Securities and Investments Commission (ASIC) shared its observations on the first sustainability reports prepared under Chapter 2M of the Corporation...
On 4 May 2026, the European Parliament’s Economic and Monetary Affairs Committee issued a draft report on the European Commission’s proposal for a Regulation amending Regulation (E...
Over the past decade, the European Union has enacted a host of new legislation to protect the environment, promote sustainability, and tackle climate change, including the European...
Standard Setters Move To Reduce Reporting Complexity London and Amsterdam are moving closer on sustainability reporting, as the IFRS Foundation and the Global Reporting Initiative...
The Sustainability Omnibus has led to substantive amendments to the EU CSRD, EU CSDDD, and EU Taxonomy, bringing clarity on next steps....By: Latham & Watkins LLP
Improved sustainability reporting could unlock smoother cross-border trade and investment according to a report by the Association of Chartered Certified Accountants.
On 6 May 2026, the European Securities and Markets Authority (ESMA) issued a public statement presenting the results of its Common Supervisory Action (CSA) on MiFID II sustainabili...
Brussels Drives European Response To Global Disclosure Changes Brussels is moving to consolidate Europe’s voice in the next phase of global sustainability reporting. The European F...
Sustainability reports have become a routine part of corporate disclosures for many US companies, even though no single federal law requires them....By: ArentFox Schiff
On 21 April 2026, the European Commission adopted a draft Commission Delegated Regulation supplementing Regulation 2024/3005 (ESG rating Regulation) with regard to regulatory techn...
PHILIPPINE BANKS may soon be required to adopt stricter international reporting standards related to sustainability as the Bangko Sentral ng Pilipinas (BSP) noted the growing risks...
The Swiss Federal Council has opened consultation on the Sustainable Corporate Management Act (SCMA), positioning it as a pragmatic alternative to the earlier Responsible Business...
MUSCAT: Oman is preparing to make sustainability and climate-related disclosures mandatory for listed companies and regulated financial institutions, under a phased framework now o...
Pressure Builds Ahead of ISSB Decision on Nature Reporting A coalition of sustainability leaders, scientists, financial institutions and civil society groups is urging the Internat...
With the initial August 10, 2026, reporting deadline approaching, the California Air Resources Board (CARB) hosted its fourth public workshop on March 23, 2026, and focused on impl...
Sustainability reporting is rapidly evolving from a communications exercise into a core layer of corporate infrastructure. That shift is driving growing investor interest in the so...
The International Sustainability Standards Board has agreed on a structured path to formalise nature-related disclosures, advancing efforts to integrate biodiversity and ecosystem...
The UK and China could enable smoother cross-border trade and investment through strengthening the coherence and credibility of their sustainability reporting. Following extensive...
Sydney regulators have begun testing Australia’s new sustainability reporting regime in practice, as the country’s largest companies file their first climate-related financial disc...
The International Sustainability Standards Board decided during a meeting on Earth Day that it will propose a set of requirements for nature-related disclosures in the form of an I...
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