Books, country briefs, regulations and standards on sustainability, governance and investor relations — for Egypt, the Gulf, North Africa, Europe, Kenya and Brazil.
44 resources
Global non-profit disclosure system through which companies, cities and financial institutions report on climate change, water security and forests, widely used by investors and supply-chain customers.
Consob's sustainable finance page covering issuers' sustainability reporting, SFDR supervision and related publications in Italy.
Financial Regulatory Authority decrees requiring ESG disclosures from listed companies and larger non-bank financial companies, plus TCFD-aligned climate disclosures from the largest, from financial year 2022.
EU mechanism (Regulation (EU) 2023/956) putting a carbon price on imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen; the definitive period began on 1 January 2026.
European Commission page on the CSRD, which requires in-scope companies to report under ESRS with assurance; its scope was narrowed by the Omnibus I directive adopted in 2026.
EU classification system (Regulation (EU) 2020/852) defining environmentally sustainable economic activities, with disclosure duties for companies and financial market participants.
EFRAG's sustainability reporting hub for the ESRS used under the EU CSRD, including the simplification of the standards and the voluntary standard for SMEs.
The global standard for corporate greenhouse gas inventories, defining organisational boundaries and Scope 1 and Scope 2 emissions accounting.
Standard for measuring and reporting indirect value-chain emissions across 15 Scope 3 categories, from purchased goods to use of sold products and investments.
The most widely used global standards for impact-based sustainability reporting, covering universal, sector and topic standards for an organisation's impacts on the economy, environment and people.
ICPAK roadmap document setting out the phased adoption of IFRS S1 and S2 in Kenya, starting with public interest entities (draft version published in 2024).
ISSB baseline standard requiring disclosure of sustainability-related risks and opportunities that could reasonably be expected to affect a company's prospects, structured around governance, strategy, risk management and metrics and targets.
ISSB standard for climate-related risks and opportunities, including Scope 1, 2 and 3 GHG emissions, climate resilience and transition plans; it builds on the TCFD recommendations.
Italian decree transposing the EU Corporate Sustainability Reporting Directive; in force from 25 September 2024, it replaced Legislative Decree 254/2016 on non-financial statements.
Maltese regulations transposing the EU CSRD, requiring in-scope undertakings to publish an assured sustainability report in the management report.
NSE manual launched in November 2021, developed with GRI, setting out ESG topics and metrics for annual reporting by listed companies in Kenya.
Partnership for Carbon Accounting Financials standard for measuring financed, facilitated and insurance-associated emissions of banks, investors and insurers.
77 industry-specific standards identifying the sustainability-related risks and opportunities most likely to be financially material; maintained by the ISSB and referenced by IFRS S1.
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