Standards

First annual review since ISSB took over framework's monitoring shows North America only region where TCFD-aligned disclosures are down across most pillars.

The latest developments in sustainable finance: CDP, EFRAG commit to furthering interoperability in 2025; carbon markets Article 6.4 approved at COP29.

Consultation respondents broadly supportive of proposed amendments to the local climate reporting regime, but flag need for further ISSB alignment.

Mounting calls for a rollback of the regulation that investors long called for now see them welcome a simplification of the corporate sustainability rules.

PRI chief sustainable systems officer talks to RI about ‘welcome’ simplifications of EU sustainable finance rules, predicts 2025 ‘realisation point’ for responsible investing.

Stakeholders concerned about transition plan guidance fragmentation, while EFRAG says its publication will be further delayed.

EFRAG is working with a number of EU bodies to ensure 'coordination' of transition plan asks across various regulations.

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.

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