Example Sustainability-related Financial Disclosures 2025
IFRS Sustainability Disclosure StandardsIFRS Sustainability Disclosure Standards – Example Sustainability-related Financial Disclosures publication now available.
For many businesses, navigating the environmental, social and governance (ESG) landscape is a complex challenge. By analysing key issues including sustainability strategy, supply chain and gap analysis, our insights can enable you to better manage risk, deliver accurate reporting and generate sustainable long-term outcomes.
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Global intent, local reality: How sustainability priorities vary across regions
Scaling sustainabilityThis 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.
EU Council signs off on agreement to simplify sustainability reporting and due diligence requirements
SustainabilityThe EU Council approves Directive on the simplification of sustainability reporting and due diligence requirements.
Update on sustainability reporting in Europe
SustainabilityThis update aims to summarise the key changes to European sustainability reporting, and the implications for entities preparing sustainability reports in 2026.
EU Council and EU Parliament reach an agreement to simplify sustainability reporting and due diligence requirements
SustainabilityThe EU Council and Parliament reach an agreement that furthers progress toward the simplification of sustainability reporting and due diligence requirements.
The ISSB publishes amendments to IFRS S2
SustainabilityThe ISSB has amended IFRS S2 to provide targeted reliefs for companies when calculating and disclosing their greenhouse gas emissions.
EFRAG provides its technical advice on the simplified ESRS to the Commission
SustainabilityThe European Financial Reporting Advisory Group issues technical advice to the European Commission on revising the European Sustainability Reporting Standards.
Further updates on EU Parliament negotiations regarding reduced sustainability reporting and diligence requirements
SustainabilityThe EU Parliament has made further progress on its position regarding proposed Omnibus changes to the CSRD and CSDDD.
EU Parliament continues negotiations on reduced sustainability reporting and diligence requirements
SustainabilityThe EU Parliament continues negotiations on its position regarding proposed Omnibus changes to the CSRD and CSDDD.
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