Policy & Disclosure: archive
Every Policy & Disclosure story in Sustainable Investing, newest first. 102 stories
4 stories
EU Parliament backs delay to methane import rules to May 2031
The compliance deadline would move to May 31, 2031 from January 1, 2027, but EU governments must still agree the final date.
ISSB proposes nature-related disclosures under IFRS S1 with no effective date
Consultation runs to 19 February 2027; companies could claim compliance with ISSB Standards without following the proposed Practice Statement.
HKEX opens Green Equity applications for Hong Kong-listed companies
The voluntary designation is assessed by HKEX-approved Recognised Reviewers and requires annual reassessment; ESG News did not report application costs or assessment timelines.
ISSB publishes first nature-related disclosure draft as non-mandatory practice statement
The consultation asks whether nature-related content should become a standalone mandatory standard, the ISSB says.
3 stories
HKEX launches voluntary Green Equity label with 50% revenue test
Eligibility also requires less than 5% fossil fuel revenue and investment, with the mark subject to annual reassessment.
Canada taxonomy council publishes final methodology, leaves abatement measures for research
The voluntary framework sets green and transition categories; criteria for electricity, buildings, transportation, mining, manufacturing and forestry/agriculture are scheduled by the end of 2027.
Canadian taxonomy council keeps green and transition labels, defers oil-and-gas abatement category
The council said it had insufficient information to include or exclude the oil-and-gas abatement category; research begins in 2027.
2 stories
ESMA names sustainability materiality assessments a 2026 enforcement priority
The priorities guide national regulators reviewing listed companies' annual reports and cover ESRS materiality assessments, IFRS geopolitical risk and digital reporting requirements.
ESMA sets double materiality and balanced impact disclosure as enforcement priorities
The regulator's annual priorities statement also asks issuers to state where they have no policies, actions or targets for a material impact, risk or opportunity.
3 stories
ECGI paper links mandatory sustainability reporting to wider board duties
The September 2026 study describes a 'disclosure-duty feedback loop' and says the mechanism runs through existing directors' duties.
France and Germany near provisional deal to ease EU 2035 car CO2 target
The reported compromise keeps the Commission's 90% reduction target but drops the low-carbon steel and alternative-fuel compensation requirements for the remaining 10%.
TNFD counts 836 adopters of nature reporting ahead of ISSB, ISO standards work
Committed financial institutions represent more than $26 trillion in assets under management, and listed companies account for over $10.5 trillion in market capitalization.
3 stories
EBA releases final reporting framework 4.4 with revised Pillar 3 ESG disclosure specifications
The final technical package adds FINREP templates aligned with IFRS 18 and ECB data collection requirements for less significant institutions.
EU launches water resilience accelerator targeting $27 billion annual gap
The accelerator will support 20 pilot projects and connect investors with water technology providers.
California OAL approves climate rules; first emissions due Nov. 10, 2026
The approval completes adoption of SB 253 and SB 261; the risk-disclosure half remains under a Ninth Circuit injunction.
2 stories
ESMA issues impact and transition claim guidance for funds, bonds and benchmark providers
The regulator wants claims backed by explanations of objectives, implementation and measurable outcomes as EU policymakers review SFDR.
ESMA issues greenwashing guidance on impact and transition claims
The thematic note creates no new obligations but asks fund and bond providers to distinguish investor impact from investee impact.
1 story
TNFD releases LEAP 2.0, first update to nature risk guidance
The update adds guidance for financial institutions' portfolios, environmental crime and invasive species measurement ahead of COP 17.
1 story
EFRAG names Kristian Koktvedgaard acting chair of its sustainability reporting board
Koktvedgaard has served on the board since it was established and remains acting chair until the General Assembly appoints a permanent successor.
2 stories
South Korea's $747 billion K-GX plan links climate finance to emissions cuts
The 2035 strategy pairs about $149 billion in fiscal spending with more than $590 billion in climate finance and counts on $164 billion more from private investors.
SBTi opens FLAG standard rewrite with a 12-month call for evidence
The revision follows June's Corporate Net-Zero Standard V2 and draws on more than 400 companies that have set land-based targets.
2 stories
More than 40 nonprofits press GHG Protocol, SBTi and ISO on conflict-of-interest rules
The Principles for Good Governance in Corporate Standards follow disputes over forest accounting and an hourly electricity matching proposal.
Nigel Topping: one fuel price shock rivals the UK's net zero cost to 2050
The Climate Change Committee puts the government investment requirement at about £110bn over 20 to 25 years, against £41.6bn of energy bill support already paid across 2022 and 2023.
2 stories
Three Democratic state finance officials press SEC to extend Rule 14a-8 comment period
The current window closes Nov. 20, and the officials warn that a state-by-state patchwork would cost public pension funds.
Ukraine approves ESG roadmap for 2026–2028 reconstruction finance
The framework sets out a sustainable-activity taxonomy, corporate due diligence expectations and monitoring of sustainable finance flows, with no financing figure attached.
2 stories
Canada's sustainable finance taxonomy consultation finds two thirds oppose oil and gas abatement category
More than three quarters of respondents backed the draft's Green approach and two thirds backed Transition, while support for Abatement came with demands to exclude fossil fuel expansion.
FCA drops mandatory climate disclosure for UK-listed companies, keeps comply-or-explain
Final rules let companies omit certain disclosures with an explanation after consultation feedback questioned whether mandatory adoption of the UK SRS S2 standard was proportionate.
1 story
FCA drops mandatory climate proposal and extends comply-or-explain to ISSB-aligned UK standards
The final rules cover both climate and general sustainability standards for accounting periods starting January 1, 2027, with initial reports due in 2028.
3 stories
European Commission weighs one-year delay to methane rules on imported oil and gas
The rules start in January 2027 and carry fines of up to 20% of annual turnover for noncompliance.
GRI plans food and beverage reporting standard as first test of faster process
It would cover food processing, beverage manufacturing and tobacco products, and extend into agricultural value chains.
ISO's draft net zero standard fails member vote required to advance
The 12-week consultation drew nearly 5,000 comments, and the draft cannot move to final publication in its current form.
5 stories
ESMA will begin supervising ESG rating providers in 2027
The EU markets regulator will also process rating applications and broaden oversight of green bond reviewers, tape providers and benchmark administrators.
Ottawa develops Article 6 framework to widen Canadian access to carbon credit markets
Environment Minister Julie Dabrusin announced Canada is developing an ITMO framework that Ottawa says could draw investment into carbon removal and nature-based projects; no buyers are named.
ISO and UNDP release 53001, a management standard for corporate SDG commitments
Released Sept. 28 during ISO's annual meeting, the framework covers choosing goals, setting indicators and governing progress, and builds on 2024 guidelines.
EU's Empowering Consumers directive takes effect, banning unverified green claims
The rules bar generic environmental assertions and offset-based carbon-neutral claims, and require independent verification of advertised future climate targets.
EU anti-greenwashing directive takes effect with 4 percent revenue fines
The Empowering Consumers for the Green Transition Directive covers banking and energy marketing, and Belgium and Germany also apply it to business-to-business communications.
4 stories
Carbon market's bottleneck has moved to the verification layer
SCS's Christie Pollet-Young wants verifiers at the table where carbon rules are written, as assurance becomes the market's real chokepoint.
Germany dates its fossil exit and leaves the pricing to Brussels
Coal's 2038 exit and the 80% renewables target are what capital can underwrite; the 2045 headline is a ceiling the plan does not price.
Germany's 2045 fossil-fuel exit leaves gas seven years of room
Europe's largest economy now has an end date on paper, but the financing of grids, backup power and heat rests on interim targets with no cost estimate.
Europe's green-claim ban is the cheap half of EmpCo
EmpCo lands on 27 September with a 4% turnover penalty and an audit mandate, and the compliance bill tracks claims made rather than revenue earned.