What changed.
Across 6 frameworks.
A continuously-curated log of every notable change to the disclosure frameworks we follow most closely. Each update carries a summary, keywords, and primary references. Read forward from the rule itself rather than the press release.
BRSR
Business Responsibility and Sustainability Report
India's mandatory ESG disclosure framework for the top 1,000 listed entities by market capitalisation. BRSR Core — a subset of nine attributes — requires limited assurance from FY27.
ESRS
European Sustainability Reporting Standards
The disclosure standards underpinning the CSRD. Twelve cross-cutting and topical standards covering environment, social and governance, drafted by EFRAG and adopted by the European Commission as delegated acts.
CSRD
Corporate Sustainability Reporting Directive
The directive that turns sustainability reporting into a legal obligation for ~50,000 EU companies. Replaces NFRD, mandates ESRS, and requires assurance — limited first, reasonable later.
IFRS S2
IFRS S2 Climate-related Disclosures
ISSB's climate-specific standard, sitting on top of the general IFRS S1. Adopted or being adopted by 25+ jurisdictions as the global baseline for climate disclosure. Builds on TCFD, integrates GHG Protocol scopes.
TCFD
Task Force on Climate-related Financial Disclosures
The four-pillar framework (Governance · Strategy · Risk Management · Metrics & Targets) that shaped a generation of climate disclosure rules. Disbanded in 2023 and absorbed by the ISSB, but its structure lives on inside IFRS S2 and most national climate rules.
SEC Climate
SEC Climate-Related Disclosures Rule
The US Securities and Exchange Commission's rule requiring listed companies to disclose material climate-related risks, governance, and Scope 1 / 2 emissions. Adopted March 2024; under active legal challenge.