ESG

ISO 14092:2026 Aims to Turn Climate Risk Assessments Into Local Action

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.

Dutch Regulator Maps Out Four Pillars for Stronger CSRD Assurance After First-Year Review

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.

Federal Court Blocks Texas Anti-ESG Law, Setting Limits on State Leverage Over Corporate Policy

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.

You Can’t Outsource ESG Risk, Even If You Outsource the Work

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.

A New Climate Reporting Line in the Sand for Governments

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.

Dutch Regulator Steps Up Pressure on Sustainability Claims in Finance

Sustainability claims are not just marketing copy. They tell a story, set expectations, and shape how consumers and pension participants decide where to place their money. That is what the Authority for the Financial Markets (AFM) said in a recent study, which is calling on financial institutions to sharpen the accuracy and clarity of how they communicate their sustainability ambitions.

Green Claims Face End-to-End Accountability Under New CMA Guidance

In new guidance published on 22 January 2026, the Competition and Markets Authority set out detailed expectations for how consumer protection law applies to green claims across complex supply chains. The overall message is that environmental claims must be accurate, verifiable, and clear to consumers and responsibility does not stop at the point where a claim was first made.