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Standard / framework updateGRI-2026-09-FOOD-BEVERAGES-SECTOR-PILOT
Food and beverages pilot for new approach to sector reporting
GRI started development of a Food and Beverages Sector Standard as the first pilot of its streamlined Sector Standards model and opened applications for a multi-stakeholder Peer Review Group. The proposed standard will focus on likely material topics and connect companies to existing GRI Topic Standards.
Official source ↗Adoption / implementation developmentEFRAG-2026-09-SSBJ-ESRS40A-OUTREACH
EFRAG and the SSBJ Meet in Brussels to Jointly Host Outreach Event on the ESRS-40a Exposure Draft and to Hold Bilateral Meeting
EFRAG and the Sustainability Standards Board of Japan jointly held an outreach event on the ESRS-40a Exposure Draft for non-EU undertakings and a bilateral meeting focused on interoperability and avoiding unnecessary reporting burden for Japanese entities likely to apply both SSBJ Standards and ESRS-40a.
Official source ↗Implementation guidanceTNFD-2026-09-TECH-COMMS-SECTOR-GUIDANCE
TNFD releases final sector guidance for technology and communications
TNFD published final sector guidance for technology and communications together with a LEAP use case focused on water-related risks in semiconductor manufacturing and datacentre infrastructure. The guidance adds sector-specific LEAP considerations and disclosure metrics across the technology and communications value chain.
Official source ↗Institutional strategy and governanceISSB-2026-08-FIVE-YEAR-PLAN
IFRS Foundation Trustees announce five-year plan including new seat of the ISSB in Geneva
The IFRS Foundation Trustees approved a five-year operating and financing plan for the ISSB, secured a path for resourcing through 2031 and announced that a Geneva office will open in 2027 as the seat of the ISSB.
Official source ↗Standards developmentSCOPE3-2026-07-HARMONISATION
GHG Protocol Announces Key Standard Development Updates
GHG Protocol and ISO will combine their corporate carbon accounting standards into one co-branded standard covering Scope 1, Scope 2, Scope 3 and Actions and Market Instruments, with an integrated consultation planned for the second quarter of 2027.
Official source ↗Monitoring reportSDGS-2026-REPORT
Launch of The Sustainable Development Goals Report 2026
The 2026 report records progress at scale but finds advances remain uneven and insufficient, strengthening the case for accelerated implementation and reliable monitoring before 2030.
Official source ↗Draft frameworkTISFD-2026-05-DRAFT
TISFD releases its draft framework to increase visibility of inequality and people-related risks and opportunities for business and finance
TISFD released the first draft of its framework for business and financial-sector reporting on people-related impacts, dependencies, risks and opportunities.
Official source ↗Institutional announcementCOSO-2026-05-CHAIR
COSO Announces Search for New Board Chair
COSO announced a leadership transition as Lucia Wind prepares to complete her term on 31 December 2026. The change is monitored for governance and framework-priority implications.
Official source ↗Exposure draftSASB-2026-03-ED
ISSB seeks feedback on proposed amendments to three SASB Standards
The exposure draft covers Agricultural Products, Meat, Poultry and Dairy, and Electric Utilities and Power Generators, with consequential changes to IFRS S2 industry-based guidance.
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ACTIVE WATCHLIST · OFFICIAL SOURCE BASELINE
Institutional monitoring board
IFRS S1 / IFRS S2
IFRS S1 and S2 apply from 1 January 2024. Targeted IFRS S2 greenhouse-gas amendments issued in December 2025 apply from 1 January 2027, with early application permitted.
IFRS S2 GHG amendmentsFinal amendments
GRI Standards
Revised Universal Standards have applied since 2023. GRI 101 Biodiversity applies from 2026; GRI 102 Climate Change and GRI 103 Energy apply from 2027.
GRI 102 and GRI 103 publishedFinal topic standards
European Sustainability Reporting Standards
The European Commission adopted revised ESRS on 3 July 2026. Legal effect follows Official Journal publication after parliamentary and Council scrutiny; application is planned for financial years beginning on or after 1 January 2027, with early adoption contemplated.
Revised ESRS adoptedDelegated act
TNFD Recommendations
TNFD v1 recommendations remain the disclosure core. Sector, biome and financial-institution guidance continue to expand the implementation layer.
Implementation resources expandedOngoing guidance
Taskforce on Inequality and Social-related Financial Disclosures
TISFD is an emerging framework. Beta v0.1 was released in 2026 for iterative feedback; pilot testing and a final-draft consultation precede planned final recommendations in 2027.
Final recommendationsPlanned final framework
COSO Internal Control / ERM
The 2013 Internal Control framework remains the control baseline; the 2023 sustainability-reporting guidance applies it to non-financial information and external reporting.
Internal control over sustainability reportingSupplemental guidance
SASB Standards
The 77 industry standards remain an important IFRS S1 guidance source. Exposure drafts issued in July 2025 propose a comprehensive review of nine industries and targeted amendments across additional industries.
Consequential alignment amendmentsFinal amendments
GHG Protocol Scope 3
The 2011 Corporate Value Chain Standard and category calculation guidance remain operative. ISO and GHG Protocol announced a 2025 programme to harmonise their emissions-accounting portfolios.
ISO–GHG Protocol strategic partnershipHarmonisation programme
United Nations Sustainable Development Goals
The 17 Goals and 169 targets remain the policy architecture. The indicator framework now incorporates the 2025 comprehensive review and 2026 annual refinements.
Annual indicator refinementsAnnual update
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