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Swiss Federal Council pushes forward with revised climate reporting ordinance; finance sector transition plans under scrutiny In a decisive move to elevate climate transparency and bring Swiss corporate reporting in line with international expectations, the Swiss Federal Council (Bundesrat) is advancing plans to revise the Ordinance on Climate-Related Reporting just…

New equivalence statement marks progress toward global ESG reporting consistency The IFRS Foundation and the Global Reporting Initiative (GRI) have announced that GRI 102: General Disclosures 2021 is partially equivalent to IFRS S2: Climate-related Disclosures — a significant step toward aligning global sustainability reporting frameworks. This announcement follows a detailed…

De grands changements s'annoncent pour les entreprises britanniques en ce qui concerne la manière dont elles rendent compte des risques liés au développement durable et au climat. Le gouvernement britannique a officiellement publié les exposés-sondages de ses toutes premières normes de rapport sur le développement durable (UK SRS), ouvrant la voie à un avenir où les rapports ESG seront plus...

En janvier 2025, la Commission européenne a publié un projet de règlement d'exécution décrivant le format uniforme à utiliser par les États membres lors de la soumission des plans nationaux de restauration (PNR) en vertu du règlement (UE) 2024/1991 relatif à la restauration de la nature. La proposition, élaborée avec le soutien de l'Agence européenne pour l'environnement, fournit une structure standardisée pour...

Francfort, le 3 juin 2025 - Pendant trois jours, sous le ciel de la capitale financière de l'Europe, les leaders du secteur, les organismes de réglementation et les pionniers des données se sont réunis pour le Digital Reporting in Europe 2025, organisé par la Banque centrale européenne. Mais il ne s'agissait pas d'un simple sommet annuel, il s'agissait d'un tournant. La conférence...

Capital markets drive the flow of capital across the globe. But with that power comes responsibility—and scrutiny. To help bring transparency and accountability to this high-impact sector, the Global Reporting Initiative (GRI) has released a draft Sector Standard for Capital Markets. This is a tailored framework that zeroes in on…

In 2024, the Global Reporting Initiative (GRI) launched a set of three sector-specific draft standards to improve sustainability reporting across the financial services industry. These drafts—covering insurance, capital markets, and banking—address a long-standing gap: the lack of tailored guidance for financial institutions on how to disclose their indirect but far-reaching…

Insurance might not be the first thing that comes to mind when we think about sustainability—but it should be. With trillions in investments and the power to influence which industries thrive (or don’t), insurers play a quiet yet critical role in shaping the future. That’s exactly why the Global Reporting…

A new European Commission strategy signals a pivot from crisis response to structural reform — but execution risks remain high. After five years of reacting to back-to-back crises — from the pandemic and war in Ukraine to inflation and supply chain breakdowns — the European Commission is now taking a…

On 26 February 2025, the European Commission adopted the first Omnibus legislative package, a landmark move to simplify EU sustainability-related regulations while preserving climate ambition. The most substantial impacts are seen in the Carbon Border Adjustment Mechanism (CBAM) and the Corporate Sustainability Reporting Directive (CSRD), both of which are being…