ESG

The European Commission’s push to simplify sustainability reporting is gaining institutional support, but not without caveats. Over the past week, both the European Securities and Markets Authority and the European Banking Authority have backed efforts to streamline the European Sustainability Reporting Standards. At the same time, they have urged the Commission to tighten specific elements before the revised standards are locked in through a delegated act expected by summer 2026.

India’s securities regulator is revisiting the rules that govern how sustainability performance is measured and translated into market signals. The Securities and Exchange Board of India announced that it will review the regulatory framework applicable to ESG Rating Providers, a move that places the broader sustainability ratings architecture under examination rather than any single firm or methodology.

The International Organization for Standardization has now published ISO 14092:2026, a new International Standard focused specifically on climate change adaptation planning for local governments and communities. The standard replaces ISO/TS 14092:2020, upgrading what had been a Technical Specification into a full International Standard and incorporating technical revisions.

The first year of sustainability assurance under the Corporate Sustainability Reporting Directive is now in the books in the Netherlands, and the country’s financial regulator says audit firms have made real strides, but the work is far from over.

A federal judge has permanently blocked Texas from enforcing Senate Bill 13, striking down one of the state’s most aggressive attempts to push back against Environmental, Social, and Governance practices through public investment and procurement rules.

For a long time, ESG risk in the supply chain was treated as something adjacent to the business rather than integral to it. A matter of policy statements, supplier codes of conduct, and questionnaires circulated once a year, often completed quickly and filed away quietly. The appearance of diligence was usually sufficient. Oversight, such as it was, could be delegated.

The International Public Sector Accounting Standards Board has taken a big step toward bringing climate transparency into the heart of public sector financial reporting with the release of IPSASB SRS 1, Climate-related Disclosures.