Businesses are having to grapple with the rapid development of new sustainability disclosure regimes across the globe as a number of jurisdictions look to implement the ISSB standards (IFRS S1 and IFRS S2) into their national laws. However, uncertainties remain, in particular in the EU where the Omnibus negotiations on simplifying the CSRD are ongoing.

The main aim behind sustainability disclosure regimes is to increase transparency and provide investors and other relevant stakeholders with better and more comparable sustainability information about companies so that they can make better informed investment decisions, as well as help businesses identify key sustainability risks and opportunities and increase their resilience.

Linklaters has produced a series of Quick Guides that provide an overview of key sustainability disclosure regimes across the globe, including the ISSB standards, EU CSRD, UK regimes and many more.

We have also produced a series of podcasts on some of the key issues businesses are grappling with as they navigate the evolving global disclosure landscape, including interoperability.