1155 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

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