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Mandatory Sustainability Reporting in Korea: What the 2028 Roadmap Means for KOSPI-Listed Companies
Korea is significantly expanding its planned mandatory sustainability reporting regime. The country’s Financial Services Commission (FSC) has finalized a roadmap…
Europe Adopts Simplified ESRS and Introduces Voluntary Sustainability Reporting Standard
The European Commission has formally adopted a revised set of European Sustainability Reporting Standards (ESRS) on 3 July 2026 as…
EU Regulators Propose New Measures to Simplify EU Taxonomy Reporting
The European Supervisory Authorities (ESAs)—comprising the European Banking Authority (EBA), the European Securities and Markets Authority (ESMA), and the European…
CARB Proposes Extending California SB 253 Reporting Deadline to November 10, 2026
The California Air Resources Board (CARB) has proposed extending the first greenhouse gas (GHG) emissions reporting deadline under California’s Climate…
ISSB Proposes Allowing TNFD Metrics to Support Nature-Related Disclosures Under IFRS
The International Sustainability Standards Board (ISSB) has proposed allowing companies to use disclosure metrics developed by the Taskforce on Nature-related…
New Zealand Releases Draft Climate Reporting Roadmap Aligned with IFRS S2
The New Zealand External Reporting Board (XRB) has published its Draft Climate Reporting Roadmap 2026 for public consultation, setting out…
EBA Cuts ESG Reporting Burden for Banks While Expanding Requirements to Smaller Institutions
Key Updates
The European Banking Authority (EBA) has finalized revised ESG disclosure requirements under its Pillar 3 framework, significantly reducing…
SBTi Releases Finalized Corporate Net-Zero Standard Version 2.0
The SBTi Corporate Net-Zero Standard Version 2.0 has been officially released, introducing a more implementation-focused approach to corporate climate…
IFRS Foundation and GRI Strengthen Alignment to Simplify Sustainability Reporting
The IFRS Foundation and the Global Reporting Initiative (GRI) have reaffirmed their commitment to aligning sustainability reporting standards, aiming to…
EU Releases Proposed ESRS and New Voluntary Sustainability Reporting Standard for Public Consultation
The European Commission has released proposed ESRS revisions to the European Sustainability Reporting Standards (ESRS) along with a new voluntary…