On 13 December, the European Securities and Markets Authority (ESMA) published a consultation outlining its proposals to extend the European Single Electronic Format (ESEF) to sustainability reporting.
This week the IFRS Foundation released its 2024 progress report on corporate climate reporting that it has made to the Financial Stability Board. The 2024 report showcases significant progress in global climate-related disclosure practices, following the integration of TCFD guidance into the ISSB Standards.