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Greenhouse Gas Emissions IFRS Disclosure Requirements

Ropes & Gray LLP

EFRAG’s June 20 Progress Report Provides An Early Look at Proposed Changes to CSRD Reporting

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Reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) will be simplified as part of the Omnibus process. In connection with the Omnibus, EFRAG was mandated to provide technical advice to the European...more

Jones Day

Financial Institutions May See Scope 3 Reporting Relief Under ISSB Proposals

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The International Sustainability Standards Board (ISSB) proposed targeted amendments to IFRS S2 Climate-related Disclosures standard, followed by similar changes from the Australian Accounting Standards Board (AASB) to its...more

Ropes & Gray LLP

International Sustainability Standards Board Launches Public Consultation on Proposed Amendments to IFRS S2 GHG Emissions...

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The International Sustainability Standards Board has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The...more

White & Case LLP

Issuers’ new obligation to disclose sustainability information

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On January 28, 2025 a resolution amending the General provisions applicable to issuers and other participants in the securities market (the "Resolution") was published in the Federal Official Gazette, to include obligations...more

Cooley LLP

Here Come the EU CSRD and IFRS Disclosures

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Just as I was starting this job, Cooley put out an awesome alert – with a set of great graphics – noting how the initial disclosures made voluntarily under the CSRD look....more

Latham & Watkins LLP

IFRS Foundation Reports Progress on Corporate Climate-Related Disclosures

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Jurisdictions representing approximately 57% of global GDP have taken steps to incorporate ISSB standards into legal and regulatory frameworks. ...more

Hogan Lovells

ESG Market Alert - October 2024

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In our latest round-up of developments in ESG for UK clients, we cover the following topics: EU approves 12 month delay to deforestation legislation Guiding banks towards sustainable futures: UNEP FI’s new guidance IFRS...more

Latham & Watkins LLP

ISSB Implementation Across Asia - September 2024

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In the December 2023 edition of Regulatory Updates in Asia ESG we provided an update on how jurisdictions across Asia are responding to the International Sustainability Standards Board (ISSB) standards. Several regulators in...more

Tannenbaum Helpern Syracuse & Hirschtritt LLP

ISSB Sustainability Reporting Standards and Certain Jurisdictional Observations

On June 26, 2023, the International Sustainability Standards Board (“ISSB”), an organization established by the IFRS Foundation to develop sustainability standards, issued two sustainability reporting standards — IFRS S1...more

Stikeman Elliott LLP

CSSB Releases Proposed Canadian Sustainability Disclosure Standards

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On March 13, 2024, the Canadian Sustainability Standards Board (“CSSB”) released proposed Canadian sustainability disclosure standards (the “CSSB Standards”) that are modelled after the sustainability disclosure standards...more

Vinson & Elkins LLP

Shaping the Future: Unraveling the Impact of COP27 and Anticipating the Path Forward at COP28

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In an historic turn of events at the 27th annual conference of the parties (or COP) to the UN Framework Convention on Climate Change (UNFCCC) hosted by Egypt in November 2022, nations rallied to address the realities of...more

Cooley LLP

SEC Climate Change Disclosure Proposal: What Non-US Companies Need to Know

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The Securities and Exchange Commission has proposed new rules that would require extensive climate change disclosure in registration statements and periodic reports. The Wall Street Journal has called this proposal “the...more

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