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Items tagged with "ESG"

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A hands-on roadmap for jurisdictions adopting ISSB Standards

Jurisdictions working out how to adopt the ISSB Standards have a new helping hand. On 10 April, the IFRS Foundation launched the Jurisdictional Roadmap Development Tool—think of it as a planning kit for regulators who want to do sustainability reporting.

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Japan shows its cards on sustainability reporting alignment

The Sustainability Standards Board of Japan (SSBJ) dropped two important documents on 31 March 2025: the “Schedule of Differences” and the “Table of Concordance.” Together, they provide a detailed comparison between Japan’s new sustainability standards and those issued by the International Sustainability Standards Board (ISSB).

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EU parliament fast-tracks ‘stop the clock’ decision on CSRD and CSDD delays

On 1 April, the Parliament of the European Union (EU) voted to fast-track the ‘stop the clock’ proposal, a key move to postpone the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) for certain companies.

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Omelettes, chainsaws and the future of ESG reporting

This week, Datamaran published an interview with John Turner, CEO of XBRL International (XII), and Jérôme Basdevant, CTO and co-founder of Datamaran, tackling a hot topic: is AI set to replace digital tagging in ESG reporting?

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SEC withdraws from defending climate disclosure rules

On 27 March, the United States Securities and Exchange Commission (SEC) voted to withdraw its defence of the Climate-Related Disclosures Rule, leaving the future of mandatory climate risk reporting for US issuers in limbo.

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EU Omnibus proposal faces political battle in parliament

The European Commission’s Omnibus simplification proposal, aimed at scaling back and delaying sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), generated a heated debate on Monday night. The deep divisions revealed make it clear that consensus will be difficult to achieve.

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Japan publishes IFRS aligned sustainability standards

Last week the Sustainability Standards Board of Japan (SSBJ) rolled out its first-ever sustainability disclosure standards. They closely mirror the International Sustainability Standards Board (ISSB) frameworks—IFRS S1 and S2—while adding a few jurisdiction-specific tweaks.

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ESRS reporting overhaul: fewer companies, fewer data points, no sector-specific standards

The European Commission’s Omnibus simplification proposal, if enacted, will change the shape of sustainability reporting across that continent, reducing the number of private companies required to comply with the European Sustainability Reporting Standards (ESRS) while streamlining the disclosures themselves.

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Stepping Up

Financially material sustainability reporting continues to gain momentum worldwide. In Doha this week, the Qatar Financial Centre Regulatory Authority convened the fifth IOSCO/IFRS capacity building workshop, bringing together regulators from across the Middle East and North Africa who will be shaping and supervising sustainability disclosures in the years ahead.

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SEC puts climate disclosure rule on hold amid legal challenges

As anticipated, the Securities and Exchange Commission (SEC) took steps to pause its climate disclosure rule, originally adopted in March 2024.

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