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Australia Proposes Measures to Reduce Climate Reporting Burden on Companies
Australia is considering changes to its mandatory climate-related financial disclosure regime aimed at reducing compliance costs while maintaining the quality,…
IFRS Foundation Announces Five-Year Plan for IASB and ISSB as Global ISSB Adoption Expands
The IFRS Foundation has announced a five-year operating and financing plan for the International Accounting Standards Board (IASB) and the…
GHG Protocol and ISO to Develop a Single Global Corporate GHG Accounting Standard
The Greenhouse Gas Protocol and the International Organization for Standardization have announced plans to develop a single, harmonized global standard…
New Japan Mandate: Prime Market Giants Must File SSBJ Disclosures in Inline XBRL from 2027
Japan has enacted a new sustainability reporting mandate requiring certain listed companies to prepare sustainability disclosures under the Sustainability Standards…
Singapore Opens Consultation on ISSB-Aligned Sustainability Disclosure Standards: Key Requirements and Reporting Timelines
Singapore has opened a public consultation on draft Sustainability Disclosure Standards aligned with IFRS S1 and IFRS S2. The proposals…
California Proposes Phased Scope 3 Reporting Under SB 253
California is proposing to limit the initial Scope 3 emissions disclosures required under Senate Bill 253 to five commonly reported…
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…
