In 2025, Spain transformed its corporate sustainability landscape with the enactment of Royal Decree 214/2025. Carbon reporting is now a legal requirement, impacting thousands of organizations—from large private companies and…
The California Air Resources Board (CARB) has released a preliminary list identifying over 4,000 U.S. companies potentially subject to the state's new climate disclosure regulations, SB 253 and SB 261.…
Spain has taken a decisive step in advancing its climate agenda with the publication of Royal Decree 214/2025 and the launch of its Climate Emergency Plan. Together, these…
Introduction
The Corporate Sustainability Reporting Directive (CSRD) continues to evolve. In 2025, the EU introduced a broad Omnibus simplification package and a targeted “quick-fix/stop-the-clock” amendment that adjusts…
September 2, 2025: The California Air Resources Board (CARB) released a draft checklist to support companies in preparing their first climate-related financial risk reports under SB 261, also…
The Voluntary Sustainability Reporting Standard for SMEs (VSME) is a voluntary sustainability reporting framework specifically designed for micro, small, and medium-sized enterprises that are not listed and do not…
In today’s rapidly evolving regulatory and investment landscape, Integrated Financial and ESG Reporting is no longer a “nice-to-have”—it is becoming a global standard.
This shift is being driven…
August 26, 2025: Hong Kong is witnessing a surge in ESG investing, especially among family offices and wealth managers. This trend is prompting regulators—including the Hong Kong Stock Exchange (HKEX)—to…
For decades, the “E” in ESG—Environmental—was largely synonymous with climate change and carbon emissions. But quietly, alongside the climate crisis, another catastrophe has been gaining momentum: the rapid loss of…
July 31, 2025: EFRAG has released revised Exposure Drafts of the European Sustainability Reporting Standards (ESRS), marking a major step towards simplifying corporate sustainability reporting across Europe.
Following the European…
Introduction
As the world moves rapidly toward transparency in sustainability, Canada has taken a significant step with its own sustainability disclosure framework— the Canadian Sustainability Disclosure Standards (CSDS). Developed…
Brussels, 30 July 2025 – The European Commission has released a recommendation introducing a Voluntary Sustainability Reporting Standard for Small and Medium-sized Enterprises (VSME). Developed by EFRAG, this new…