The International Sustainability Standards Board on 12 December 2025 announced amfinishments to its flagship climate disclosure standard, IFRS S2, easing…
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ISSB questions EU to apply its standards and ‘top up’ with double materiality
The IFRS Foundation has questioned the EU to apply the International Sustainability Standards Board (ISSB) standards and top them up…
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ISSB board member warns some proposed ESRS simplifications would be ‘detrimental’ to interoperability
The proposed revisions to disclosure requirements on anticipated financial effects of sustainability-related risks and opportunities under the EU’s corporate sustainability…
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EU financial regulators warn EFRAG against deviations from ISSB framework
Source: Getty Representatives from the European Central Bank (ECB) and European Securities and Markets Authority (ESMA) have warned the bloc’s…
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EU Sustainability Reporting Unpacked: Latest Developments on the Omnibus Package and ISSB Interoperability | Morrison & Foerster LLP
The Omnibus Simplification Package, launched by the European Commission in February 2025, aims to substantially reduce the compliance burden for…
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