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Items tagged with "ESG"

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EFRAG maps tools and platforms for SME sustainability reporting

EFRAG has published two new reports mapping digital tools, platforms and initiatives designed to support application of the EU’s Voluntary Sustainability Reporting Standard for SMEs (VSME). The first provides a comparison of greenhouse gas (GHG) calculators, while the second surveys more than 200 reporting platforms and initiatives across Europe.

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California posts draft climate risk checklist for business. 

California posts draft climate risk checklist for business. 

The California Air Resources Board (CARB) has unveiled a draft checklist to steer companies through new climate risk disclosure obligations.

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EBA hits pause on some ESG disclosures. 

EBA hits pause on some ESG disclosures

The European Banking Authority (EBA) has issued a no-action letter telling supervisors not to prioritise enforcement of several ESG Pillar 3 templates, or at least until the new rules settle.

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Advancing Sustainable Reporting in Asia Pacific

Advancing Sustainable Reporting in Asia Pacific

The Accounting Research and Development Foundation (ARDF) successfully hosted its flagship ESG Summit from August 26-28, 2025, at the Taipei Nangang Exhibition Center.

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Nepal opens consultation on sustainability reporting standards

The Accounting Standards Board (ASB) Nepal recently launched a public consultation on the draft Nepal Sustainability Reporting Standards (NSRS), aligning with IFRS S1 and S2.

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ECB sees climate risk practices improving, but patchy coverage remains

European banks have made “significant strides” in managing climate and nature-related risks, according to Frank Elderson, Vice-Chair of the European Central Bank (ECB) Supervisory Board.

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Climate disclosures take shape as California sets digital reporting course

Last week the California Air Resources Board (CARB) released a FAQ document providing (a few) clarifications on the development of its Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure programmes. The guidance is designed to help companies prepare for the first climate-related financial risk disclosures, due by 1 January 2026.

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California holds the line on climate disclosures with no time to coast

Following its release of detailed FAQs on climate reporting rules, the California Air Resources Board (CARB) has made it clear that deadlines under the state’s landmark climate disclosure laws (SB 253 and SB 261) are here to stay.

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ISSB champions global baseline at Beijing sustainability summit

Emmanuel Faber, Chair of the International Sustainability Standards Board (ISSB), delivered a powerful speech at the Beijing International Sustainability Conference on 4 July, celebrating the global momentum behind the ISSB Standards and calling for shared responsibility in safeguarding a common sustainability reporting language.

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New IFRS e-learning helps firms get on top of ISSB prep

If you’re still wondering how to get up to speed on IFRS S1 and S2, the IFRS Foundation has the solution. A new set of e-learning modules—completely free and hosted on the IFRS Sustainability Knowledge Hub—aims to get companies and stakeholders up to scratch on the ISSB Standards.

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