The International Sustainability Standards Board (ISSB) published its proposed IFRS Sustainability Disclosure Practice Statement 1: Nature-related Disclosures on October 22, 2026. The proposals would build on IFRS S1 and IFRS S2, providing more detail on reporting nature-related risks and opportunities that could affect a company’s prospects. The document remains an exposure draft. Feedback is due…

Singapore’s consultation on its proposed Sustainability Disclosure Standards closes on Sunday, October 25, 2026. The proposals address how companies would prepare climate disclosures, apply reporting reliefs, and state compliance. Launched on July 27, 2026, by the Accounting and Corporate Regulatory Authority’s (ACRA) Interim Sustainability Standards Committee, the consultation proposes Singapore standards based on the ISSB…

The Taskforce on Nature-related Financial Disclosures (TNFD) announced updated recommendations and LEAP v2.0 on October 15, 2026—the first updates to these documents since September 2023. The announcement introduces environmental-crime guidance and finalized indicators and metrics for invasive alien species and the state of nature. These are updates to voluntary guidance, rather than a new reporting…

The European Securities and Markets Authority (ESMA) published its 2026 European Common Enforcement Priorities on October 13, 2026, setting out areas of focus for reviewing annual financial reports of issuers admitted to trading on EEA regulated markets. The priorities cover financial statements, sustainability statements, and European Single Electronic Format (ESEF) reporting. Alongside the statement, ESMA…

The United Nations Environment Programme Finance Initiative (UNEP FI) has published resources to help organizations assess sustainability disclosure readiness and help financial institutions use reported information in risk management. Listed on October 8, 2026, the resources cover sector-specific disclosures, sustainability reporting assurance, and connections between sustainability risks and financial effects. The Enhancing Sustainability-related Disclosures publication…

The Australian Sustainable Finance Institute (ASFI) has called for practical improvements to Australia’s climate disclosure framework while retaining international alignment. In a submission published on October 7, 2026, ASFI supports delaying the transition to reasonable assurance until after the legislated 2028 review. These are industry recommendations, not adopted changes to reporting or assurance obligations. What…

Malaysia’s Advisory Committee on Sustainability Reporting (ACSR), chaired by the Securities Commission Malaysia, has deferred mandatory reasonable assurance over Scope 1 and Scope 2 GHG emissions disclosures for Group 1 entities under the National Sustainability Reporting Framework. The September 17, 2026 announcement moves commencement to annual reporting periods beginning on or after January 1, 2028,…

The UK Financial Conduct Authority (FCA) has finalized rules requiring in-scope listed companies to report against UK Sustainability Reporting Standards (UK SRS) on a comply-or-explain basis. Published on September 30, 2026, Policy Statement PS26/19 replaces the existing TCFD-aligned disclosure rules with requirements aligned with the UK-endorsed ISSB standards. The rules apply to accounting periods beginning…

The International Organization for Standardization (ISO) and the United Nations Development Programme (UNDP) have launched ISO/UNDP 53001:2026, the first international management system standard designed to help organizations integrate the United Nations Sustainable Development Goals (SDGs) into strategy, governance, operations and decision-making. Published on 28 September 2026, the new standard provides organizations with a structured framework…

EFRAG has released the Draft XBRL Taxonomy for the Revised European Sustainability Reporting Standards (ESRS) and opened a public consultation, marking another step toward the digitalisation of sustainability reporting in Europe. Published on 17 September 2026, the draft taxonomy provides the technical structure for representing ESRS sustainability disclosures in a machine-readable format. The consultation remains…

California has confirmed a series of first-year relief measures for companies preparing to report greenhouse gas emissions under the state’s Climate Corporate Data Accountability Act, SB 253. The California Air Resources Board (CARB) has introduced additional flexibility for the first reporting cycle as companies transition into the new requirements. Under CARB’s Initial Regulation, the first…

Australia is considering changes to its mandatory climate-related financial disclosure regime aimed at reducing compliance costs while maintaining the quality, credibility, and international comparability of climate reporting. The Australian Treasury opened a consultation on August 24, 2026, focused on three areas: climate disclosure assurance, clearer guidance on key reporting concepts, and reducing the burden of…