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❗️The sustainability reporting landscape is at a pivotal moment. 2025 marks Europe’s first year of ESRS implementation, while an omnibus proposal to simplify the standards has created uncertainty for preparers. Globally, IFRS is gaining traction, while regional regulatory shifts take hold in the U.S. and elsewhere. Against this backdrop, a question that often arises among corporates is: “What should we use for reporting now?” It is a good question – and one worth considering given the pace of change in sustainability standards. Understanding framework adoption trends is critical because these choices shape how businesses communicate sustainability and climate management, while affecting comparability, credibility, and compliance. A new ISS-Corporate blog post looks at trends in the adoption of key frameworks – GRI, TCFD, and SASB – across major regions and explores what these patterns may signal for the future of sustainability reporting. Read the full blog post by Kosmas Papadopoulos, CFA, Head of Sustainability Advisory, Americas: https://lnkd.in/gZaNBPnY Learn more about ISS-Corporate’s sustainability solutions here: https://lnkd.in/gJqjdH9B #Sustainability #SustainabilityReporting #GRI

Are you a Nordic business trying to navigate the recent shifts in the EU sustainability reporting landscape? We have a roundtable just for you 👇 On September 4, ISS-Corporate is hosting a virtual roundtable designed specifically for Nordic businesses. We’ll be exploring: ✅ CSRD updates & impacts ✅ How developments in other regions are influencing companies with global value chains ✅ New guidance for SMEs and how to navigate VSME ✅ How to design flexible disclosures to stay adaptable as regulations shift ✅ Developments impacting sustainability performance expectations beyond reporting Hear from experts, connect with sustainability leaders, and share your perspectives in this interactive event! 📍 Register here: https://lnkd.in/gy-DpgVX #SustainabilityReporting #CSRD #VSME

To say it’s been a busy summer for sustainability professionals would be an understatement. For many sustainability professionals, it was hard to miss EFRAG’s publication of its ESRS Revision Report in June, targeting a 50% data point reduction and simplification on the DMA process. Then, a week or so later, the EU Council agreed its position on the CSRD reporting threshold, setting it at 1,000 employees and a net turnover of €450 million. Companies trying to stay abreast of the regulatory updates—and particularly those that may now fall out of scope—are faced with a question: how to strike the right balance between aligning with simplified standards and elevating sustainability ambitions?    A recent ISS-Corporate webinar, Disclosure Reset: Balancing Simplification and Ambition in Sustainability Reporting, addresses this and more.     Some key insights:   💡 Regulatory demands are still top-of-mind for companies: a poll we took of attendees revealed that two-thirds viewed regulation as the top driver of their approach to sustainability reporting. However –  💡 In the same poll, nearly a third of respondents ranked “integration of sustainability in business strategy” as a top driver. Many companies are recognizing that accurate and proactive sustainability reporting is critical to their long-term business strategy.   💡 According to Guy L., “the uncertainty in regulation should not delay businesses’ sustainability programmes, particularly if they wish to maintain momentum and continue to integrate sustainability into key business strategy and decision-making.”  💡 Leonie Goodwin shared that, instead of waiting for regulatory clarity, proactively focusing on business resilience, value chain due diligence, and investment-linked sustainability impacts and risks “builds agency and means companies take ownership of their own sustainability journey.” Download the webinar replay here: https://lnkd.in/gKuJvw_s   

The January 2026 deadline for the California Climate Accountability Package (CCAP) is closing in, but uncertainties remain as to what, exactly, companies will need to report on. In the absence of clearer disclosure requirements, how should companies start preparing to comply?  A new ISS-Corporate blog post answers your most pressing questions about CCAP and how to prepare for mandatory reporting, including: · What is CCAP trying to achieve with these regulations? · How do companies comply with SB 253 (GHG emissions reporting requirements)? · What level of disclosure meets the minimum compliance threshold under SB 261 (reporting on climate-related financial risks)? Read the full blog post by Fredrik Lundin, Senior Sustainability Solutions Product Manager, and Ravi Mahapatra, Associate, Sustainability Product: https://lnkd.in/grvScbZq Register here for our July 10 webinar on how to prepare for the California Climate Disclosure Laws: https://lnkd.in/g-prXcXH

California’s landmark climate bills – SB 253 and SB 261 – are setting a new national precedent for corporate climate transparency. Join ISS-Corporate on July 10 for an expert-led webinar where our climate specialists Fredrik Lundin, Jeff Hix, and Matthew Zirkelbach will unpack regulatory expectations, review strategic implications, and provide practical guidance for compliance. You’ll come away understanding: ✅ The scope, thresholds, and timelines of SB 253 and SB 261 ✅ How SB 261 aligns with TCFD and ISSB frameworks, and what it means to disclose climate risks in a financially material way ✅ Guidance and best practices for GHG accounting and assurance readiness ✅ Case studies in how leading companies are integrating climate disclosure into their long-term business strategy Come with questions for the live Q&A portion – our experts are ready to connect with you! Register here: https://lnkd.in/g-prXcXH #Webinar #ClimateReporting #California

📣 All your questions about Sustainability-Linked Loans financing Bonds (SLLBs), answered. In recent years, Sustainability-Linked Loans have become essential for financing the environmental and climate transition in hard-to-abate sectors.   Now, banks and investors are turning to SLLBs to scale impact, increase transparency, and drive emissions reductions. A new guidebook by ISS-Corporate’s Camille Roux, Sustainable Finance Research Lead, and Masaki (Hong Shu) Kadowaki (Yip), Sustainable Finance Research Associate, breaks down: · What SLLBs are · Why they were created · How they’re being used today · The opportunities and challenges shaping what comes next Read it here: https://lnkd.in/gkCuVE-G