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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Navigating California’s Landmark Climate Disclosure Requirements: Insights from the July 9 CARB FAQ 

Navigating California’s Landmark Climate Disclosure Requirements: Insights from the July 9 CARB FAQ 

California’s climate disclosure landscape is evolving rapidly. On July 9, 2025, the California Air Resources Board (CARB) released a Frequently Asked Questions document that reinforced why companies can’t afford to wait to prepare.  

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