Insights

HKFRS S1 and S2: A Boardroom Guide to Hong Kong...

Hong Kong is moving climate disclosure onto the same footing as financial reporting, on two parallel tracks. Track one is the HKEX Listing Rules: climate requirements in Part D of...

Mandatory Climate Reporting in Australia: Which...

Australia's mandatory climate reporting regime is live law, arriving at companies' doors in size order. The Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024 amended Chapter 2M...

Forecasting the Sky - AI and the Renewables Grid

A renewables-heavy grid is one of the hardest real-time optimisation problems in the economy. It cannot be solved by transmission alone, or by storage alone, or by markets alone. It...

CSDS 1 and CSDS 2 Explained: Canada's Sustainab...

CSDS 1 and CSDS 2 are Canada's sustainability disclosure standards, the Canadian versions of IFRS S1 and IFRS S2, effective for annual periods beginning on or after 1 January 2025,...

UAE Climate Reporting Requirements: What Every ...

The UAE now has a binding federal climate law. Federal Decree-Law No. 11 of 2024 on the Reduction of Climate Change Effects entered into force on 30 May 2025, requiring...

California SB 253 and SB 261: The 2026 Climate ...

California's climate disclosure laws are now live obligations, not proposals. The first SB 261 climate risk reports were due January 1, 2026, a federal court paused enforcement days beforehand, and...