Books, country briefs, regulations and standards on sustainability, governance and investor relations — for Egypt, the Gulf, North Africa, Europe, Kenya and Brazil.
45 resources
CVM rule of October 2023 incorporating IFRS S1 and S2; the planned 2026 mandatory phase for listed companies was revoked by CVM Resolution 244 of 29 May 2026, leaving reporting voluntary.
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.
Official website of Portugal's securities regulator, covering issuer disclosure, corporate governance reporting and sustainable finance supervision.
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.
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.
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.
Principles-based framework for integrated reports explaining how an organisation creates value over time, now maintained by the IFRS Foundation and used by investor-relations and reporting teams.
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.
Official website of Jordan's capital market regulator, publishing laws, instructions, the ESG Code and market news.
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.
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