Client Alert: IFRS S2 Section Update

Client Alert: IFRS S2 Section Update

The International Sustainability Standards Board (ISSB) has issued significant 2025 proposals to expand and refine IFRS S2 climate disclosure requirements. These updates could affect Scope 3 reporting boundaries, industry-specific guidance, and climate transition plan disclosures. Companies should review the changes now to prepare for potential adoption as early as 2026.

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Client Alert: EFRAG Proposes Major Streamlining of ESRS to Reduce Reporting Burden

Client Alert: EFRAG Proposes Major Streamlining of ESRS to Reduce Reporting Burden

EFRAG has released a Progress Report outlining proposed revisions to the European Sustainability Reporting Standards (ESRS) that aim to reduce the reporting burden on companies while preserving the integrity of disclosures.

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