On 25 June 2025, the UK Government officially opened a public consultation on its Exposure Drafts for the UK Sustainability Reporting Standards (UK SRS). These drafts are rooted in the globally recognized IFRS S1 and IFRS S2 standards, adapted with six minor amendments to suit the UK context. The consultation forms a key milestone in the UK’s phased strategy to modernise corporate reporting in line with international sustainability frameworks.

Through the ISSB’s first two sustainability disclosure standards - IFRS S1 and S2 - business leaders face a defining moment. These standards aim to establish a global baseline for sustainability-related financial disclosures, providing a unified framework for reporting on sustainability risks and opportunities. 

ESG360° X ARKK - a new unique ESG partnership

delays to CSRD and CSDDD reporting

Europe’s latest attempt at herding ESG cats, the EU’s Omnibus Sustainability Requirements, offers a grand promise: unify reporting mandates across member states and push companies toward greener, fairer practices.

A deep dive into Australia's new sustainability reporting standards (ASRS and AASB S2), key compliance requirements, and how ESG360Air simplifies the transition

Double Materiality (CSRD) vs Financial Materiality (ISSB) are two key concepts for businesses in Europe

Trump’s rollback of federal climate disclosure rules may ease short-term burdens, but global regulatory pressure is only increasing. The EU’s Omnibus Directive, California’s stringent mandates, and investor expectations tied to ISSB’s IFRS S1 & S2 ensure that transparency remains non-negotiable.

ESG360° wins £1 million to build core team in Glasgow.

ESG360 wins the FinTech Scotland ESG Innovation Lab, securing a £50k grant alongside a 3 month project with financial institutions.

Marking the first nationwide climate disclosure rule in the US, on 6 March 2024, the U.S. Securities and Exchange Commission (SEC) adopted rules to ‘enhance and standardise climate related disclosures’ provided by public companies.

On 18th September 2023, the Taskforce on Nature-related Financial Disclosures (TNFD) published its final recommendations for nature-related risk management and disclosure.

Category 2 includes all upstream emissions associated with the production of purchased or acquired capital goods.

ESG360°’s 10 Key Takeaways following the release of the IFRS S1 and IFRS S2.

El Niño and La Niña are major climate drivers of the Earth’s climate system as they alter weather patterns globally.