Global sustainability reporting

Welcome to the global sustainability reporting landing page. Your source of technical guidance focused on current and proposed sustainability reporting standards.

Suggested for you / Featured items

07 March 2024 | Updated 04 April 2024

SEC adopts climate-related disclosure rules

We describe the main provisions of the SEC's new rules to enhance public company disclosures related to the risks and impacts of climate matters.

GX In brief INT2024-05

Info

29 February 2024

2.1 Scope chapter overview

In response to increasing demand to understand corporate actions taken to address sustainability initiatives, various frameworks to transform sustainability reporting have emerged worldwide.

GX Sustainability reporting guidance

Info

23 February 2024 | Updated 19 April 2024

Guidelines on Self-Regulation of Listed Companies – Sustainability Report (Trial) of the People's Republic of China

Three stock exchanges in China issued their respective Guidelines on sustainability reporting disclosure requirements. The Guidelines will become effective 1 May 2025 applying to annual periods ending 31 December 2025.

GX In brief INT2024-04

Info

17 January 2024 | Updated 26 January 2024

ISSB announcements: SASB Internationalisation and Educational Material on Climate

ISSB publishes new educational material on IFRS S2, and amendments to the SASB Standards enhancing their international applicability.

GX In brief INT2024-01

Info

30 November 2023

European Union regulations beyond CSRD

Our latest publication details EU regulations beyond the CSRD that may be broadly applicable to — and possibly already effective for — both EU and non-EU companies.

GX In depth INT2023-14

Info

07 November 2023

The European Sustainability Reporting Standards are finalised

The European Sustainability Reporting Standards (ESRS) have been approved and will apply from 1 January 2024.

GX In brief INT2023-22

Info

23 October 2023

Take the next step - decide how to report under CSRD

Companies may have options in their approach to fulfilling CSRD reporting requirements. We share insights on how to determine the best reporting approach.

GX In depth INT2023-11

Info

14 September 2023 | Updated 09 November 2023

California's climate disclosure laws will have global impact

The California Legislature approved two landmark climate disclosure bills. If the bills become law, over 10,000 US companies — including both public and private companies as well as subsidiaries of non-US headquartered companies — would be subject to climate disclosure requirements.

GX In brief INT2023-21

Info

15 August 2023

European Union Corporate Sustainability Reporting Directive (CSRD) - a summary

The European Union's Corporate Sustainability Reporting Directive (CSRD) was finalized in December 2022. The directive requires detailed reporting related to environmental, social, and governance topics. The requirements established through CSRD will impact many more entities than are reporting under current EU non-financial reporting requirements (NFRD), including certain US and other non-EU companies and their EU subsidiaries

GX In brief INT2023-18

Info

02 August 2023

Final European Sustainability Reporting Standards have been adopted

The final European Sustainability Reporting Standards (ESRS) have been adopted by the European Commission.

GX In brief INT2023-17

Info

28 July 2023

ISSB developments - Transfer of TCFD monitoring responsibilities and IOSCO endorsement of IFRS sustainability disclosure standards

IOSCO has endorsed the International Sustainability Standard Board’s (ISSB) first two standards - General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), and Climate-related disclosures (IFRS S2). The IFRS Foundation will take over the monitoring of climate-related disclosures from the Task Force on Climate-related Financial Disclosures (TCFD) as of 2024.

GX In brief INT2023-16

Info

04 May 2023 | Updated 04 January 2024

Worldwide impact of CSRD - are you ready?

The transformation of ESG reporting accelerated in 2022 with the release of major proposals in the European Union (EU) and the United States (US), as well as globally by the International Sustainability Standards Board (ISSB).

GX In depth INT2023-04

Info

Suggested for you / Featured items

07 March 2024 | Updated 04 April 2024

SEC adopts climate-related disclosure rules

We describe the main provisions of the SEC's new rules to enhance public company disclosures related to the risks and impacts of climate matters.

In summary...

More Less

GX In brief INT2024-05

29 February 2024

2.1 Scope chapter overview

In response to increasing demand to understand corporate actions taken to address sustainability initiatives, various frameworks to transform sustainability reporting have emerged worldwide.

In summary...

More Less

GX Sustainability reporting guidance

23 February 2024 | Updated 19 April 2024

Guidelines on Self-Regulation of Listed Companies – Sustainability Report (Trial) of the People's Republic of China

Three stock exchanges in China issued their respective Guidelines on sustainability reporting disclosure requirements. The Guidelines will become effective 1 May 2025 applying to annual periods ending 31 December 2025.

In summary...

More Less

GX In brief INT2024-04

17 January 2024 | Updated 26 January 2024

ISSB announcements: SASB Internationalisation and Educational Material on Climate

ISSB publishes new educational material on IFRS S2, and amendments to the SASB Standards enhancing their international applicability.

In summary...

More Less

GX In brief INT2024-01

30 November 2023

European Union regulations beyond CSRD

Our latest publication details EU regulations beyond the CSRD that may be broadly applicable to — and possibly already effective for — both EU and non-EU companies.

In summary...

More Less

GX In depth INT2023-14

07 November 2023

The European Sustainability Reporting Standards are finalised

The European Sustainability Reporting Standards (ESRS) have been approved and will apply from 1 January 2024.

In summary...

More Less

GX In brief INT2023-22

23 October 2023

Take the next step - decide how to report under CSRD

Companies may have options in their approach to fulfilling CSRD reporting requirements. We share insights on how to determine the best reporting approach.

In summary...

More Less

GX In depth INT2023-11

14 September 2023 | Updated 09 November 2023

California's climate disclosure laws will have global impact

The California Legislature approved two landmark climate disclosure bills. If the bills become law, over 10,000 US companies — including both public and private companies as well as subsidiaries of non-US headquartered companies — would be subject to climate disclosure requirements.

In summary...

More Less

GX In brief INT2023-21

15 August 2023

European Union Corporate Sustainability Reporting Directive (CSRD) - a summary

The European Union's Corporate Sustainability Reporting Directive (CSRD) was finalized in December 2022. The directive requires detailed reporting related to environmental, social, and governance topics. The requirements established through CSRD will impact many more entities than are reporting under current EU non-financial reporting requirements (NFRD), including certain US and other non-EU companies and their EU subsidiaries

In summary...

More Less

GX In brief INT2023-18

02 August 2023

Final European Sustainability Reporting Standards have been adopted

The final European Sustainability Reporting Standards (ESRS) have been adopted by the European Commission.

In summary...

More Less

GX In brief INT2023-17

28 July 2023

ISSB developments - Transfer of TCFD monitoring responsibilities and IOSCO endorsement of IFRS sustainability disclosure standards

IOSCO has endorsed the International Sustainability Standard Board’s (ISSB) first two standards - General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), and Climate-related disclosures (IFRS S2). The IFRS Foundation will take over the monitoring of climate-related disclosures from the Task Force on Climate-related Financial Disclosures (TCFD) as of 2024.

In summary...

More Less

GX In brief INT2023-16

04 May 2023 | Updated 04 January 2024

Worldwide impact of CSRD - are you ready?

The transformation of ESG reporting accelerated in 2022 with the release of major proposals in the European Union (EU) and the United States (US), as well as globally by the International Sustainability Standards Board (ISSB).

In summary...

More Less

GX In depth INT2023-04

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Media resources available on topical sustainability reporting issues

Media resources available on topical sustainability reporting issues

ESRS implementation Q&A Platform explanations

EFRAG's Q&A platform aims to collect and answer technical questions that remain unresolved after thorough analysis by stakeholders to support the implementation of European Sustainability Reporting Standards (ESRS).

In summary...

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GX ESRS Q&A

19 March 2024

October 2023: Speaking Sustainability

PWC IFRS Talks October 2023: Speaking Sustainability

In summary...

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GX PwC IFRS Talks

23 October 2023

March 2023: Accounting for carbon offsets

How to account for carbon offsets and related costs? Claire Howells and Gina Huang join Raihazah Shaikh to share their perspectives.

In summary...

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GX PwC IFRS Talks

23 March 2023

February 2023: The Investors' Perspective

What do investors want to know about this reporting season? In this podcast, Hilary Eastman and Eleanor Leach join Raihazah Shaikh to share their perspectives.

In summary...

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GX PwC IFRS Talks

03 February 2023

January 2023: Taking stock of sustainability reporting

Join Raihazah Shaikh and Henry Daubeney as they take stock of sustainability related reporting.

In summary...

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GX PwC IFRS Talks

20 January 2023

EU Green Taxonomy materials

The EU Green Taxonomy materials provides an overview of the key takeaways for non-financial undertakings as well as illustrative example disclosures

In summary...

More Less

GX ESG

16 December 2022

Global sustainability newsletters

The Global CRS Sustainability Reporting Newsletter will keep you informed and up to date on the latest developments on sustainability reporting and provide useful content and insights into the world of non-financial reporting.

In summary...

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GX ESG

16 December 2022

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Helpful links

Show more

SME Contact

Katie Woods

Katie Woods

Director

PwC

Email

Katie Woods

Director
PwC

Director

078917806372

Henry Daubeney

Henry Daubeney

Partner

PwC

Email

Henry Daubeney

Partner
PwC

Partner

+44 7841 569635

This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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