ESG benchmarking is developing into a valuable strategic tool for strategy, innovation and stakeholder trust in this playing field.
The Science Based Targets initiative (SBTi) has released the second version of its Corporate Net Zero Standard. This aims to provide a framework to assess, certify and track companies’ carbon reduction commitments and support science-based climate target setting.
On 8 May 2026, the ECB published its “Report on Good Practices for Climate and Nature-related Risk Stress Testing”
On 7 May 2026, the European Banking Authority (EBA) published the final report on amending the Guidelines on the application of the definition of default under Article 178 of Regulation (EU) No 575/2013 (CRR), following the CRR3 amendments to Article 178(3)(d).
Europe has changed its standards, the expected data quality, traceability, the way risks are assessed and the requirements for supporting documentation. Although there is no law requiring companies from MERCOSUR countries to comply with European directives, these requirements are conveyed through European importers or customers.
Despite efforts to promote equity, real parity in business leadership in Latin America is not expected until 2051. This is revealed in the new report Mujeres que deciden, by Grant Thornton Argentina and Fundación FLOR, which warns of a persistent phenomenon: the “Drop to the Top”.
European sustainability reporting requirements have changed significantly in 2025. We have summarised the key changes across CSRD, CSDDD, ESRS and EU Taxonomy.
The ISSB has published amendments to the Greenhouse Gas Emissions Disclosure requirements of IFRS S2.
EU Parliament furthers negotiations on proposed Omnibus changes to the CSRD and CSDDD.
EU Parliament continues negotiations on proposed Omnibus changes to the CSRD and CSDDD.
On 10 July 2025, the IFRS Foundation published educational material about using ISSB Industry-based Guidance when applying ISSB Standards.
The IFRS Foundation has published its first IFRS SDS guide, which aims to provide practical guidance on how to report climate-only information when utilising the ‘climate-first’ transition relief option.
On Tuesday 15th April 2025, we signed a collaboration agreement in the areas of gender diversity and women's leadership with Fundación Liderazgos y Organizaciones Responsables (FLOR).
The World Economic Forum breaks down the five factors driving major structural shifts in the world’s economy and financial markets.
On 17 December 2024, the IFRS Foundation and European Financial Reporting Advisory Group (EFRAG) announced the release of its technical advice on the voluntary reporting standard for non-listed micro-, small-, and medium sized undertakings (VSME).
This article discusses IFRS 2 and the accounting for equity-settled share-based payment transactions with employees.