ISSB

US investors and consultants tell RI that enthusiasm for disclosures in line with the ISSB is not yet being matched by corporates.

ASIC has said it will take a ‘pragmatic’ approach to supervision and enforcement of the reporting.

Consultation by Taskforce on Inequality and Social-related Financial Disclosures (TISFD) shows mixed reaction to proposed framework.

Chile proposes amendments to sustainability reporting regulation to align with ISSB; Botswana publishes guide for voluntary disclosures based on double materiality.

AASB delays finalising sustainability standards; banking regulator ramps up climate commitments and expectations.

Investors welcome Japan’s ‘close alignment’ with ISSB, ask for changes to reporting timelines and carve-outs in ‘theme-based’ standards.

Extended reporting timelines on sustainability-related disclosures, Scope 3 and climate resilience prove controversial.

International Accounting Standards Board solicits feedback on case studies of climate considerations being integrated into financial reporting.

The latest developments in sustainable finance: Azerbaijan publishes COP29 agenda; UK government announces legislation to establish GB Energy.

MDBs undertaking transition from disclosing under TCFD framework, EBRD flags plans to align with future ISSB standards.