9924 30 sep ias plus EFRAG SRB Chair Resigns EFRAG SRB chair departure signals potential governance shifts affecting EU sustainability standards adoption timeline—worth monitoring but no immediate action for non-EU reporters. 4

7701 1 sep ias plus Revised ESRSs published in EU Official Journal ESRS revision is live; material for any UAE multinational or subsidiary reporting under EU scope, but indirect for pure-UAE operators. 5

5203 28 jul ifrs foundation ISSB podcast July 2026 Podcast preview of ISSB's nature proposals and SASB roadmap; useful for sustainability reporting strategy but no binding guidance or imminent technical change. 4

3267 1 jul ias plus ISSB proposes update to its digital sustainability taxonomy ISSB taxonomy update affects digital filing and disclosure structure for sustainability reports; useful for teams preparing IFRS S1/S2 filings but not an immediate accounting change. 5

3265 1 jul ias plus Philippine SEC adopts IFRS 18, IFRS 19, IFRS S1 and IFRS S2 Philippines adopts IFRS 18 and 19 plus sustainability standards. Relevant for regional benchmark but not directly actionable for UAE entities. 4

3253 1 jul ias plus Korean regulator finalises sustainability reporting requirements based on ISSB standards Korea's final ISSB-aligned rules are worth monitoring if you have Korean portfolio companies, but unlikely to change your own reporting unless you're listed there. 4

2894 25 jun ifrs foundation ISSB Implementation Insights podcast Q2 2026 A podcast exploring ISSB implementation resources and biogenic emissions disclosure, valuable for companies preparing sustainability reports under new standards. 4

1157 1 jun ias plus Recent sustainability reporting developments Deloitte roundup of sustainability standard developments. Useful for tracking IFRS S1/S2 adoption timelines and regulator signals. 4

0222 17 may esma ESMA outlines enforcement activities for corporate reporting across the EEA in 2025 ESMA published its 2025 enforcement priorities for corporate reporting in the EEA, which may affect companies with substantial European listings. 5

0216 17 may icaew Navigating the sustainability reporting standard setting landscape ICAEW commentary on sustainability standard-setting complexity. Useful context for future compliance but no immediate technical change or regulator action. 4

0215 17 may icaew A framework for successful sustainability standard setting Thought leadership on sustainability standard-setting convergence. Useful framing for tracking fragmentation risk, but no new technical requirement or regulator decision. 4

0214 17 may icaew Why sustainability standard setting matters Professional commentary on sustainability standard fragmentation. Useful context on IFRS S1/S2 adoption landscape; low urgency. 4

0196 17 may icaew Climate transparency in financial reporting Commentary on investor expectations and climate-disclosure standards. Awareness-building for financial reporting heads, but no new technical guidance or regulator decision. 4

0195 17 may icaew Nature-related reporting: the next big chapter in the global baseline Early commentary on ISSB nature-standard development; useful horizon-scanning but no binding guidance yet. 4

0011 24 apr grant thornton Example Sustainability-related Financial Disclosures 2025 Big 4 worked examples on IFRS S1/S2 application — clarifies practitioner questions on metric selection and disclosure sequencing. 7