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A technical interpretation of ASIC Regulatory Guide 280 (March 2025) 1. The new reporting era Australia’s sustainability reporting framework has entered a new phase of legal and operational maturity. With the release of ASIC Regulatory Guide 280 – Sustainability Reporting (RG 280) in March 2025, sustainability disclosure has formally joined…

On 10 October 2025, ESMA released a follow-up Public Statement clarifying the transitional application of revised MiFID II / MiFIR rules following the legislative reforms enacted earlier in 2024. This Statement (No. 2) builds on the original guidance from March 2024 and addresses several priority areas: commodity derivatives and emission…

Introduction & Policy Context On 9 October 2025, ESMA published a consultation paper proposing Regulatory Technical Standards (RTS) that flesh out the revised participation requirements under EMIR 3 (Regulation (EU) 2024/2987). EMIR 3 amends the original EMIR regime by strengthening risk management in central clearing and improving market access. One…

The glaciers in the Swiss Alps are shrinking faster than scientists once dared to predict. Summers feel hotter, storms more violent, and the rhythms of daily life—ski tourism, mountain farming, even the stability of the country’s hydropower—are shifting. Against this backdrop, Switzerland is trying to answer a question that carries…

Generation Impact Global (GIG) is a Swiss RegTech company headquartered in Geneva, created with one clear purpose: to bring order and accountability to the complex world of sustainability reporting. In a business landscape where transparency and impact have become strategic imperatives, GIG develops tools that help organisations collect, manage, and…

The IFRS Foundation has published new educational material to assist companies in disclosing the anticipated financial effects of sustainability-related risks and opportunities, in line with the ISSB Standards. The guidance also explores how this aligns with the European Sustainability Reporting Standards (ESRS). What’s in the guidance The resources, introduced by…

Introduction In today’s investment landscape, non-financial data, including environmental, social, and governance (ESG) information is no longer just a nice-to-have. It has become a critical part of how multi-asset funds manage risk, allocate capital, and create long-term value. As institutional investors increasingly prioritise sustainability and regulatory compliance, the performance and…

Abstract As financial markets become faster, smarter, and more interconnected, the way we share corporate data needs to evolve too. Enter machine-readable reporting a method of structuring data so that computers can instantly read, process, and analyze it without human help. This article explores what that actually means, why regulators…

In a world increasingly shaped by climate risk, social unrest, and shifting expectations from capital markets, a quiet revolution is underway. It’s not being led by activists or think tanks, but by accountants, policymakers, and global regulators. The unlikely epicenter? The International Sustainability Standards Board (ISSB), an initiative launched by…

A system once hailed as a sustainability success story is starting to show cracks — and the Commission is preparing its next move. For over a decade, Europe’s fisheries policy has been praised — if sometimes cautiously — as a rare environmental turnaround. Since the 2013 reform of the Common…