What is the ISSB global baseline for sustainability disclosure, and why does it matter in 2026? The International Sustainability Standards Board (ISSB) — established by the IFRS Foundation — issued IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures) as a global baseline for how companies report sustainability information to investors. By 2026,…
What does California SB 261 require for climate-related financial risk reporting? California’s SB 261 (Public Resources Code §38533, the Climate-Related Financial Risk Act, as amended by SB 219) requires U.S. companies with annual revenues over $500 million doing business in California to publish a biennial climate-related financial risk report. The first report is due January…
How do California companies collect Scope 3 supplier emissions data for SB 253? California’s SB 253 requires companies with over $1 billion in U.S. revenue doing business in California to disclose Scope 1, 2, AND 3 greenhouse gas emissions — with Scope 3 disclosure due January 1, 2027 (based on 2026 fiscal year data). Because…
