Insights

In the midst of a heatwave, policymakers continued to shape the future of global sustainability reporting, advancing standards, timelines, and regulatory frameworks aimed at reducing fragmentation across international markets.

The June 2026 Policy Digest tracks sustainability reporting maturing from adoption to implementation — new global frameworks (ISO 32212, TISFD), EU streamlining via the Non-EU ESRS, and early ISSB lessons from Australia and Brazil. Meanwhile, the US moves to formally rescind its climate disclosure rule.

The May 2026 Policy Digest tracks Europe's push to simplify sustainability reporting without retreating from it — covering a 60% cut in ESRS datapoints, growing global ISSB adoption across Asia and Africa, and the rise of nature-risk frameworks, while the US moves to formally rescind its climate disclosure rule.

Major jurisdictions are shifting from voluntary to enforceable sustainability frameworks, with key developments spanning EU standards alignment, Scope 3 reporting updates, and new taxonomies — while the US moves in the opposite direction.

This month’s Policy Digest highlights the crystallization of climate and sustainability disclosure standards across major economies.

As we enter 2026, global sustainability regulation focus has shifted from expanding the volume of disclosures to improving the quality, reliability, and comparability of data.