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27 results — theme: Sustainability — category: News Clear filter

News

EU adopts revised ESRS

The European Commission adopted revised ESRS in July 2026, cutting mandatory data points by more than 60% and expected reporting costs per company by over 30%. It also introduced a voluntary standard for SMEs outside the CSRD scope, reflecting EFRAG technical advice and stakeholder input.

SustainabilityESRSCSRD

News

SBTi: Corporate Net-Zero Standard V2.0 Released

On June 11, 2026, the Science Based Targets initiative (SBTi) released the revised Corporate Net-Zero Standard V2.0. It abandons a one-size-fits-all approach for multiple target-setting options and an implementation hierarchy, imposes phased responsibility for ongoing emissions on large companies, and strengthens implementation transparency.

SustainabilitySBTiNet Zero

News

CBAM Strengthening: EU Council Agrees on Downstream Expansion

On June 12, 2026, the Council of the EU agreed to extend the Carbon Border Adjustment Mechanism (CBAM) to certain downstream products and to strengthen anti-circumvention measures. Following the December 2025 Commission proposal, Parliament's plenary adoption is expected in September 2026, with final legislation likely in late 2026 to 2027.

SustainabilityCBAMEU

News

NBIM Urges One Report for ESRS and ISSB

NBIM, the manager of Norway's $2 trillion sovereign wealth fund, has asked the EU to allow companies to meet ESRS and ISSB, including IFRS S1/S2, in one report. ISSB has been adopted in 42 jurisdictions covering about 60% of global GDP.

SustainabilityISSBESRS

News

CDP Adds Ocean to Environmental Disclosure

Starting the week of June 15, 2026, CDP will add ocean as its sixth disclosure theme after climate, forests, water, biodiversity, and plastics. With about 90% of world trade dependent on maritime transport, new questions will cover target setting and supplier engagement.

SustainabilityCDPESG

News

India BRSR: Mandatory for Top 1,000 Companies

India's FY26 reporting season is under way for BRSR (Business Responsibility and Sustainability Report), the country's ESG disclosure framework. SEBI introduced the framework in its May 10, 2021 circular, requiring the top 1,000 listed companies by market capitalization to disclose against the NGRBC 9 principles. Listed companies, including banks, are filing reports.

SustainabilityIndiaBRSR

News

U.S. SEC: Full Rescission of Climate Disclosure Rule Proposed

The U.S. Securities and Exchange Commission (SEC) formally proposed on May 29, 2026 to rescind in full the climate disclosure rule adopted in March 2024. The rule covered GHG emissions, climate risk management, and financial effects of severe weather. The SEC says the rule exceeds its statutory authority; enforcement has been stayed since April 2024.

SustainabilitySECClimate Disclosure

News

California SB 253: Scope 1-3 Disclosure Mandated

California SB 253 requires companies with more than $1 billion in revenue and business activity in the state to disclose Scope 1-3 emissions annually. CARB formally approved the regulation in February 2026 and set the first-year Scope 1/2 reporting deadline for August 10, 2026. Out-of-state and non-U.S. companies may also be affected.

SustainabilityCaliforniaSB253

News

WFE: Transition Equity Classification Principles Draft

The World Federation of Exchanges (WFE) released the 'Draft WFE Transition Equity Principles' on May 26, 2026. The framework defines how exchanges can classify companies that are not yet green but are on a transition pathway toward climate targets, aiming to channel capital flows into transition finance.

SustainabilityWFEtransition finance

News

Vietnam: Decree 180 on Forest Carbon Credits July 2026

Vietnam's government has promulgated Decree No. 180/2026/ND-CP, mandating a floor price, Ministry of Agriculture and Rural Development verification requirements, and double-counting prevention locks for forest carbon credit trading. With enforcement beginning July 2026, Southeast Asia's leading carbon market — backed by 14.87 million hectares of forest — establishes its regulatory foundation.

SustainabilityVietnamforest carbon

News

TISFD: Beta 0.1 Release for Social Inequality Disclosure

The Taskforce on Inequality and Social-related Financial Disclosures (TISFD) released Beta Version 0.1 on May 26, 2026. The framework is designed to disclose human capital, human rights, and inequality across four dimensions — impacts, dependencies, risks, and opportunities — and is aligned with TCFD and TNFD.

SustainabilityTISFDsocial disclosure

News

New Zealand: Mandatory Climate Disclosure via NZ CS 1

An overview of the entities subject to the Aotearoa New Zealand Climate Standards developed by the XRB, and the three-scenario analysis requirements under NZ CS 1. Examines the framework's design characteristics in comparison with the EU CSRD and IFRS S2.

SustainabilityXRBNew Zealand

News

FSA: Independent Assurance and ISSA 5000 for SSBJ

On May 19, 2026, Japan's Financial Services Agency amended the SSBJ notice to align its effective date with the ISSA 5000 adoption date (March 13). On May 25, the newly established Assurance Subcommittee held its inaugural meeting, marking a concrete step toward formalizing independent assurance frameworks for sustainability disclosure in Japan.

SustainabilitySSBJISSA5000

News

India: SEBI, NISM, IICA Sign MOU on ESG/BRSR Disclosure

India's NISM and IICA signed a May 19, 2026 MOU to build ESG/BRSR disclosure capacity and support MSME capital market access.

SustainabilitySEBIBRSR

News

World Bank: Carbon Pricing Trends 2026 and Market Growth

The World Bank says 87 carbon pricing tools now cover 29% of global GHG emissions, with 2025 government revenue above $107 billion.

Sustainabilitycarbon pricingWorld Bank

News

ESRS 2.0: Public Consultation Opens on Simplified Draft

The European Commission opened consultation on ESRS 2.0, a simplified CSRD standards draft with implications for EU supply chain reporting.

Sustainabilitysustainability reportingregulation

News

Germany: €5B CCfD Scheme for Industrial Decarbonization

In spring 2026, the European Commission formally approved €5 billion in state aid for Germany's industrial decarbonization program 'Klimaschutzverträge (Climate Protection Contracts).' Targeting three sectors where European carbon costs weigh most heavily — steel, chemicals, and cement — the scheme's core mechanism addresses the barriers that prevent companies from committing to decarbonization investments.

SustainabilitydecarbonizationCBAM

News

World Bank: Carbon Pricing Covers One-Third of Emissions

According to the World Bank, carbon pricing policies currently cover approximately one-third of global emissions. This is a significant indicator of the widespread adoption of carbon pricing as a climate change mitigation measure.

Sustainabilitycarbon pricingemissions

News

CBAM: India Aluminum Exports Fall 41.7% on Carbon Costs

Following the full enforcement of the EU CBAM, India's unalloyed aluminum exports to the EU fell 41.7% in a single year. Drawing on the first quantitative data showing carbon costs materializing as real trade costs, we examine the structural risks now facing manufacturers.

SustainabilityCBAMIndia

News

SSBJ & CBAM: Dual 2026 Mandate for Disclosure/Carbon Cost

SSBJ disclosure and CBAM carbon costs both take effect in 2026. Shared supply chain emissions data will determine response efficiency.

SustainabilitySSBJISSB

News

SSBJ: 3 Key Preparations for Suppliers by April 2027

Sosius has launched a free AI diagnostic tool, "SSBJ...", for companies listed on the Tokyo Stock Exchange Prime, in preparation for the Sustainability Standards Board of Japan (SSBJ) disclosure standards (applicable from the April 2027 period), enabling companies to easily assess their disclosure readiness.

SustainabilitySustainability DisclosureAI

News

CBAM: Carbon Cost Guide for Japan Steel and Chemical Firms

The EU Carbon Border Adjustment Mechanism (CBAM) entered full implementation in January 2026. With six sectors covered — steel, aluminum, fertilizers, cement, hydrogen, and electricity — Japanese exporters face requirements to calculate and declare embedded emissions. This article examines the current state of compliance and the key practical issues at stake.

SustainabilityCBAMEurope

News

CSRD/CSDDD: EU Customer Compliance

CSRD and CSDDD can reach suppliers through EU customer questionnaires, contract clauses, and disclosure requests. This article maps priority actions.

SustainabilityCSRDCSDDD

News

Green Hydrogen Cost Trends 2026: Production Cost per kg

Green hydrogen production cost per kg in 2026 still runs 3–4x grey hydrogen. How falling renewables and electrolyzer scale-up are closing the gap.

SustainabilityGreen HydrogenDecarbonization

News

How GX-ETS Phase 2 Ripples Down to Mid-Tier Suppliers

GX-ETS Phase 2 affects more than 300-400 direct participants. This article maps how Scope 3 data requests reach mid-tier suppliers.

SustainabilityGX-ETSJapan

News

Internal Carbon Pricing: Embedding Carbon Costs in Business

Internal Carbon Pricing embeds carbon costs into investment, supplier evaluation, and product design decisions before external rules arrive.

SustainabilityInternal Carbon PriceCarbon Pricing

News

TNFD: Nature-Related Risk Disclosure for Manufacturers

TNFD (Taskforce on Nature-related Financial Disclosures) published its final recommendations in 2023, establishing a framework for disclosing nature-related risks in biodiversity, water, land, and ocean. This article organizes how this framework — often described as the natural counterpart to TCFD — applies to manufacturer supply chain assessment.

SustainabilityTNFDBiodiversity