Sustainability Section - Doing Business
You will find here a series of summaries providing an overview of useful sustainability regulations, processes and sustainability issues for Doing Business in Thailand.
EC publishes a “Competitiveness Compass” for the EU including simplification of sustainability reporting requirements
On 29 January 2025, the EC presented the EU “Competitiveness Compass”, its roadmap for the next five years.
IBC support for adoption of ISSB Standards
The Growth and Emerging Markets Committee (GEM) of the International Organization of Securities Commissions (IOSCO) has created a new network supporting the adoption of ISSB standards.
Jurisdictional consultations on adoption of ISSB standards
The latest news with respect to the jurisdictional consultations on the adoption of a regulatory framework for sustainability reporting based on the ISSB standards
Draft update of the Due Process Handbook
In December, the Trustees of the IFRS Foundation published a draft update of the Due Process Handbook (which sets out the policies and procedures to be followed by the Foundation’s standard-setting bodies) to take account of the creation of the International Sustainability Standards Board (ISSB) in 2021.
Updates to the SASB Standards XBRL Taxonomy
The ISSB (International Sustainability Standards Board) has issued an updated version of the SASB (Sustainability Accounting Standards Board) Standards digital Taxonomy, reflecting changes to disclosure requirements from recent amendments to the SASB Standards.
Updates on jurisdictional adoption of sustainability reporting
The latest developments in adoption of the IFRS Sustainability Disclosure Standards (SDS) around the world.
ISSB update – September 2024 meeting
At its monthly meeting (October meeting update) the ISSB discussed feedback from the survey on jurisdictional requirements related to the two topical research projects (Biodiversity, ecosystems, and ecosystem services and Human capital), and how the feedback will inform its ongoing research into these topics, including engagement with jurisdictional stakeholders. No decisions were required.
ISSB update – September 2024 meeting
The ISSB September update and podcast are available, summarising the September meeting and other recent activities of the ISSB. Although the Board discussed its research projects and the SASB (Sustainability Accounting Standards Board) standards identified as priorities for improvement, no decisions were made at the September meeting.
Updates on jurisdictional adoption of sustainability reporting
The latest developments in adoption of the IFRS Sustainability Disclosure Standards (SDS) around the world
Voluntary adoption of ISSB standards – guidance for preparers
The IFRS Foundation has published Voluntarily applying ISSB Standards—A guide for preparers in response to calls from investors for voluntary application of the standards to enable consistent reporting.