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 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

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

21 June 2023 | Updated 19 July 2023

EU Taxonomy: The European Commission has published the final Delegated Acts under its sustainable finance package

The final Environmental Delegated Act, which defines the technical screening criteria of the four other environmental objectives of the Taxonomy Regulation (‘Environmental Delegated Act’), namely:

GX In brief INT2023-14

Info

13 June 2023

The revised draft European Sustainability Reporting Standards have been released for feedback

The European Commission has issued 12 “near final” European Sustainability Reporting Standards (ESRS) for public feedback.

GX In brief INT2023-13

Info

15 May 2023

International applicability of the SASB standards is being proposed by the ISSB

The International Sustainability Standards Board (ISSB) has recently published its exposure draft, Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates.

GX In brief INT2023-10

Info

05 May 2023

The ISSB has released its request for information on agenda priorities

The International Sustainability Standards Board has recently published a consultation on the request for information ('RFI') on Agenda Priorities.

GX In brief INT2023-08

Info

04 May 2023 | Updated 16 November 2023

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

22 December 2022

Finalisation of EU Corporate Sustainability Reporting Directive (CSRD)

The final EU Corporate Sustainability Reporting Directive (CSRD) has been published in the EU Official Journal and comes into force on 5 January 2023.

GX In brief INT2022-21

Info

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.

GX ESG

Info

Suggested for you / Featured items

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

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

21 June 2023 | Updated 19 July 2023

EU Taxonomy: The European Commission has published the final Delegated Acts under its sustainable finance package

The final Environmental Delegated Act, which defines the technical screening criteria of the four other environmental objectives of the Taxonomy Regulation (‘Environmental Delegated Act’), namely:

In summary...

More Less

GX In brief INT2023-14

13 June 2023

The revised draft European Sustainability Reporting Standards have been released for feedback

The European Commission has issued 12 “near final” European Sustainability Reporting Standards (ESRS) for public feedback.

In summary...

More Less

GX In brief INT2023-13

15 May 2023

International applicability of the SASB standards is being proposed by the ISSB

The International Sustainability Standards Board (ISSB) has recently published its exposure draft, Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates.

In summary...

More Less

GX In brief INT2023-10

05 May 2023

The ISSB has released its request for information on agenda priorities

The International Sustainability Standards Board has recently published a consultation on the request for information ('RFI') on Agenda Priorities.

In summary...

More Less

GX In brief INT2023-08

04 May 2023 | Updated 16 November 2023

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

22 December 2022

Finalisation of EU Corporate Sustainability Reporting Directive (CSRD)

The final EU Corporate Sustainability Reporting Directive (CSRD) has been published in the EU Official Journal and comes into force on 5 January 2023.

In summary...

More Less

GX In brief INT2022-21

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...

More Less

GX ESG

SHOW MORE SHOW LESS

Media resources available on topical sustainability reporting issues

Media resources available on topical sustainability reporting issues

PwC IFRS Talks October 2023: Speaking Sustainability

PWC IFRS Talks October 2023: Speaking Sustainability

In summary...

More Less

GX Podcast

PwC IFRS Talks Episode 141: 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...

More Less

GX

PwC IFRS Talks Episode 140: 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...

More Less

GX

PwC IFRS Talks Episode 139: Taking stock of sustainability reporting

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

In summary...

More Less

GX Podcast

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

PwC IFRS Talks Episode 134: Sustainability related reporting - what's next?

Join Raihazah Shaikh, Henry Daubeney and Scott Bandura for an overview of PwC's response to the ISSB exposure drafts and a summary of next steps in sustainability related reporting.

In summary...

More Less

GX Podcast

PwC IFRS Talks Episode 133: European Sustainability Reporting Standards (ESRS)

PwC IFRS Talks Episode 133: European Sustainability Reporting Standards (ESRS)

In summary...

More Less

GX Podcast

PwC IFRS Talks Episode 130: SEC Proposal: Climate-related disclosures

Join Raihazah Shaikh and Andreas Ohl for an overview of the SEC proposal on the Enhancement and Standardization of Climate-Related Disclosures for Investors.

In summary...

More Less

GX Podcast

SHOW MORE SHOW LESS

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.

Warning 2

✕

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Viewpoint allows you to save up to 25 favourites.

Consider removing one of your current favourites in order to to add a new one.

Go to favourites

Are you sure you would like to remove this page from your favourites?

Yes
You are already signed in on another browser or device.
Click Continue if you want to automatically close other logged in sessions and continue. If you want to manually check for other active logged in sessions first, please select Cancel to go back to the previous page.
Need some help? Contact us
signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide
✕

Hello and welcome to Viewpoint

Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site

Before we start.

Choose your preferred language below.