SBTi releases finalised corporate net-zero standard version 2.0

Sustainability

The Science Based Targets initiative (SBTi) has released the second version of its Corporate Net Zero Standard. This builds on the first version of the standard that was released in 2021 and aims to provide a framework to assess, certify and track companies’ carbon reduction commitments and support science-based climate target setting

1 min read |

European Commission publishes updated draft version of revised ESRS

Sustainability alert

This alert summarises the key changes made by the European Commission in their new draft of revised ESRS.

5 min read |

Example Sustainability-related Financial Disclosures 2025

IFRS Sustainability Disclosure Standards

IFRS Sustainability Disclosure Standards – Example Sustainability-related Financial Disclosures publication now available.

1 min read |

Global intent, local reality: How sustainability priorities vary across regions

Scaling sustainability

This article breaks down how sustainability priorities vary across North America, South America, Europe, Asia‑Pacific and Africa, revealing why local realities shape strategy and how mid‑market firms can turn ESG into commercial advantage.

7 min read |

EU Council signs off on agreement to simplify sustainability reporting and due diligence requirements

Sustainability

The EU Council approves Directive on the simplification of sustainability reporting and due diligence requirements.

4 min read |

Update on sustainability reporting in Europe

Sustainability

This update aims to summarise the key changes to European sustainability reporting, and the implications for entities preparing sustainability reports in 2026.

7 min read |

EU Council and EU Parliament reach an agreement to simplify sustainability reporting and due diligence requirements

Sustainability

The EU Council and Parliament reach an agreement that furthers progress toward the simplification of sustainability reporting and due diligence requirements.

4 min read |

The ISSB publishes amendments to IFRS S2

Sustainability

The ISSB has amended IFRS S2 to provide targeted reliefs for companies when calculating and disclosing their greenhouse gas emissions.

3 min read |

EFRAG provides its technical advice on the simplified ESRS to the Commission

Sustainability

The European Financial Reporting Advisory Group issues technical advice to the European Commission on revising the European Sustainability Reporting Standards.

5 min read |

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