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ICSRG | Bulletin | April 2026
ICSRG Bulletin
April 2026
Latest news on sustainability reporting and governance in Europe and beyond
 

MESSAGE FROM ICSRG TEAM

On Friday 3 April 2026 Branko Ljutic passed away. We will remember him for his great appetite for life to the full, for living, for caring about others, and for his single-minded determination to always do the right thing. He was the founding father of the ICSRG and a huge inspiration to Nikola and I. We will miss you but your approach to life will live on in us. RIP Branko.  

 

While the recent formal adoption of the EU’s Omnibus I by the Council closes the year long process of simplifying the CSRD and CSDDD, the hard work is only just beginning – adoption by the Member States and its rigorous implementation by companies. The European Commission EC is also now expediting due diligence work around the draft simplified ESRS it received from EFRAG last December. Few changes are expected. The goal is to formally adopt this suite of standards by delegated act in June 2026.
While we are relieved to hear the near conclusion of the Omnibus I it leaves companies employing less than 1,000 out of scope. This leaves a large hole to be filled by voluntary reporting. We hope that EU companies, investors, employees and citizens will expedite this by driving voluntary adoption of sustainability reporting and assurance. The EC is expected to make just a few tweaks to EFRAG’s Voluntary Sustainability Reporting Standard for non-listed Micro, Small, and Medium-sized Enterprises (VSME) and adopt this for voluntary reporting by all companies employing fewer than 1,000 at the same time as the draft simplified ESRS in June 2026. Some are concerned that the standard is ill-suited to companies employing 250-1,000 as it was only drafted with smaller companies in mind. This standard is expected to be called the Voluntary Standard (VS). Companies employing up to 1,000 people will then have the option to use either the VS or the recently simplified ESRS, whichever the most suitable. Smaller, simpler entities from lower risk sectors could be encouraged to use the VS while larger, more complex entities from higher risk sectors might be encouraged to use the simplified ESRS.
We welcome the review clause in the revised CSRD that states that the EC will assess whether to extend the scope of the reporting requirements and hope that this will herald extending mandatory reporting, with limited assurance, to all companies with 250-1,000 employees from 2030 onwards.


Assurance
We welcome the decision to adopt a sustainability assurance standard by 1 July 2027. We support the timely global adoption and implementation of the ISSA 5000 and IESSA. Global standard setters should closely monitor the impact on value chain reporting and assurance and, where that impact is deemed disproportionate, modify the standards with timely limited scope amendments.


International Sustainability Standards Board (ISSB)
We believe that the IFRS Foundation ought to focus on implementation of its present suite of standards and fast track the development of a broad nature-related standard. The IFRS Foundation should also consider using the EU’s VSME as a basis for an IFRS sustainability disclosure standard for non-listed SMEs (or non-publicly accountable entities) so they might respond to requests for sustainability information from larger companies and finance providers. This standard would be a sister standard to the recently updated IFRS for SMEs, its financial reporting standard for non-publicly accountable entities. 


Paul Thompson and Nikola Stajic

 
EU Omnibus I

Introduction
On 24 February 2026 the Council, with a view to boosting EU competitiveness and following the European Parliament’s approval of a provisional agreement between MEPs and EU governments in December 2025, gave its final green light to a simplification of the sustainability reporting and due diligence requirements for companies. This legislation simplifies the directives on corporate sustainability reporting (CSRD) and corporate sustainability due diligence (CS3D or CSDDD) by reducing the reporting burden and limiting the trickle-down effect of obligations on smaller companies. On 26 February 2026, exactly one year since the Commission presented its proposal, the EU published the final legal text in the Official Journal. The key changes are summarized in the European Council’s press release.
While the process may now be formally closed, the real work is only just beginning. Transposition starts 20 days after today's publication. Member States have 12 months to implement the CSRD amendments, while changes to the CSDDD must be applied by 26 July 2028.


Guidance
Frank Bold has the Business Knowledge and Implementation Centre to help businesses understand and implement the EU’s sustainability legislation. Accountancy Europe has also issued two factual analyses of the Omnibus Directive  amending the CSRD and CSDDD that provide an overview of the key changes to sustainability reporting and assurance as well as due diligence requirements.


Reaction
While many lament the narrowing of the scope of the CSRD - this research paper reveals a 90% reduction in scope from the original CSRD – there is widespread relief that the file is now closed. The CSRD and CSDDD appear to have survived intense pressure from the US Administration to deregulate even further. That said, as this Financial Times (FT) article (subscription) explains some early movers feel they have been punished. This Frankly Speaking podcast examines the case for voluntary reporting and due diligence. Meantime a new study in ‘The Accounting Review’ on the NFRD, the CSRD’s predecessor, provides evidence that the introduction of mandatory sustainability reporting created real economic benefits.
ESRS Developments

EFRAG Sustainability Reporting Board (SRB) Chair
EFRAG is expected to confirm Kerstin Lopatta as the new chair of the SRB at its General Assembly of 13 April 2026. This Corporate Disclosures article looks at some controversy around the appointment.


Draft Simplified ESRS 
Almost four months have now passed since the suite of draft simplified ESRS were submitted by EFRAG to the EC. The full set of the draft simplified ESRS can be found here, at a glance factsheet here, the Basis for Conclusions here, and Cost-benefit analysis (CBA) here. The Basis for Conclusions explains how the feedback from the public consultation has shaped the amendments. The CBA estimates that the draft simplified ESRS will cut reporting costs by 44% compared to the original ESRS. Competitiveness effects, however, are assessed as neutral.
EFRAG has also launched the ESRS Knowledge Hub to help users navigate the ESRS, including the VSME, and implementation materials developed by EFRAG. With a free Knowledge Hub account – register here - users can navigate the full EFRAG Technical Advice in a user-friendly format as well as see how the revised standards compare with the 2023 ESRS. Once adopted by the Commission as a delegated act, the final simplified ESRS will also be available in an interactive format.
During the 11th Annual Sustainability Week The Economist hosted a panel ‘Reporting for Business’ in which EFRAG Technical Expert Chair Chiara Del Prete shared her perspectives on the simplification exercise and the opportunity and challenge ahead for voluntary reporting.
In general, reaction to the news has been positive, if not simply because they are relieved at their being some closure or at least being able to see light at the end of the tunnel.


Next Steps
The EC, specifically DG FISMA, is now conducting its due diligence. This includes consulting with eight EU bodies identified in the Accounting Directive. While it seems unlikely the EC will simplify further, by reducing data points even more, the EC is expected to focus on reliefs and phase-ins. The EC is expected to make targeted adjustments in response to concerns about the additional reliefs introduced by EFRAG. Indeed, some of the bodies consulted, including the European Central Bank (ECB), European Securities Markets Authority (ESMA), and Platform for Sustainable Finance (PSF), have urged these be reduced.
The EC must adopt the amended ESRS by way of a delegating act by mid-2026. Once the EC submits the final text, the Parliament cannot amend individual provisions; it can only object to the whole delegated act. If neither the Parliament nor the Council objects during the scrutiny period, the delegated act automatically enters into force.


ESRS Datapoints
Sustainability Reporting Navigator, a team of German academics, have updated their ESRS Revision Impact Analysis to reflect the draft simplified ESRS handed to the EC. They find a 51% reduction in the overall number of mandatory data points with qualitative data points reduced by 58% compared to a 30% reduction for quantitative data points. Some 41% of the data points in the revised ESRS are legacy data points while the remaining 59% are new or amended data points. Read the analysis here. The team have duly updated their ESRS revised datapoint list and provide the Excel sheet for free here and is editable.


CSRD Reporting Practices
A recent German study that examined over 750 Wave 1 CSRD reports found that in the first year of reporting under the ESRS only 16% of companies provided information on the anticipated financial effects of their environmental risks.
Findings from the annual 'Sustainability Transformation Monitor' of 688 German businesses provide a glimpse of post-Omnibus I reporting (see full report in German here and English summary here). The survey reveals 75% of companies that have fallen out of the mandatory scope of CSRD (that is ‘descoped’) plan to issue a voluntary report in the coming years.
On 26 March 2026 Position Green held a webinar "Key takeaways from the FY2025 ESRS sustainability statements". Access the recording here and the slides here.


Sustainability Reporting Standards for SMEs
Since the European Commission officially adopted EFRAG’s VSME as a Recommendation in late July 2025 EFRAG has been busy mobilizing implementation support (access the Commission’s press release, Q&A, and the recommendation here and the standard, explainer videos, digital templates, and guidance on EFRAG’s website here. In late February EFRAG launched the new free Data Migration tool that enables seamless, easy, and error free upgrades to the latest template version.
On 6 February 2026 EFRAG held the 2026 kick-off meeting of the SME Forum in which it presented its 2026 priorities along with the results of a survey into how to support VSME implementation at the national level and an introduction to the interactive VSME page on the ESRS Knowledge Hub. Watch the recording here. A second SME Forum meeting is planned for June 2026 - see EFRAG events schedule here.
The findings from EFRAG’s first VSME Market Acceptance Report has prompted EFRAG to consider developing further practical guidance on specific disclosures, initiating a collection of practical examples of completed VSME reports to gather best practices, continuing work on the VSME Digital Template, and further mapping digital tools and platforms. EFRAG has already issued calls for expression of interest, with a deadline of 5 April 2026, for stakeholders to map digital platforms and tools such as GHG calculators. Read more here.


Omnibus VSME
The Omnibus outcome has resulted in a significantly reduced CSRD scope. The Omnibus text states that the VSME is designed to both enable voluntary sustainability reporting by companies with fewer than 1,000 employees or annual turnover less than €450million and limit the information that can be required from those companies in value chains. The voluntary reporting standard must be based on the VSME Recommendation in its original version. The EC has indicated it will simply tweak the VSME and rename it the Voluntary Standard (VS).
Revised Article 29e envisages the launch of a dedicated portal that will include new templates and guidance suited to larger entities. The EC must adopt the delegated act establishing the voluntary standard within four months of the Omnibus directive entering into force, that is by mid-2026, in concert with the adoption of the simplified ESRS. Many are questioning how the VS will be suited to companies employing up to 1,000 as the VSME was developed for much smaller companies. And many are urging these companies to use the simplified ESRS. PwC Ireland has published this article that includes a high level comparison of the VSME and simplified ESRS.
EFRAG is calling on companies and other stakeholders across the EU to take part in future engagement and research activities on the application of the upcoming Voluntary Standard (VS) by non-SME companies outside the scope of the CSRD. To take part, interested parties are invited to send an email to VRcontactlist@efrag.org by 20 April 2026.  
Connectivity Discussion Paper
In late 2025 EFRAG released its Discussion Paper on Connectivity of Financial and Sustainability Reporting. Comments are due by 30 June 2026. Read more here.


ECG Guidance for CSRD Wave 2 Reporters
To support preparers of sustainability reports in the second year of reporting under the CSRD, the European Contact Group (ECG) has published a paper on some considerations for companies that can be accessed here.


EFRAG Updates
The December 2025 and January 2026 EFRAG Update report – summarizing recent public technical discussions and decisions taken, open consultations, future events, and vacancies – is here. The related podcast episode is available on the EFRAG Spotify and YouTube channels.


Belgian Awards for Sustainability Reports (BAS)
The Belgian Awards for Sustainability Reports (BAS), the 25th Edition of which was launched recently,  has initiated a series of workshops to help preparers. Register for and access the workshop slides and recordings here. In this video the President of the Jury explains the importance of the BAS.  


European Securities and Markets Authority (ESMA) ESRS Compliance Table
ESMA have published a compliance table for the first years of application, highlighting that this is a learning period for companies, auditors, and authorities alike. With uneven transposition of the CSRD and the ongoing Omnibus revisions, the Guidelines on Enforcement of Sustainability Information issued in April 2025 give national competent authorities the flexibility to focus on significant matters, support issuers through dialogue and guidance, and only take enforcement action for serious or repeated issues.


Year 2 CSRD Reporting

German researchers have analysed the first 100 2nd year CSRD reports for FY2025 and have identified three early patterns: reports are getting (a little) shorter; reports are becoming more streamlined with less redundancy and duplication; and many reports have been significantly restructured. Slides with the full analysis can be accessed in this LinkedIn post

 
Global Developments in Sustainability Finance, Governance and Reporting

ISSB Update
This ISSB Update summarises the March 2026 International Sustainability Standards Board (ISSB) meeting. Listen to the Chair and Vice-Chair in the latest episode of the ISSB podcast. The podcast includes a discussion on the consultation on proposed amendments to three SASB Standards, the new webcast on climate resilience and climate-related scenario analysis requirements in IFRS S2 and the Sustainability Standards Advisory Forum’s first meeting in its 2026–2028 configuration. The podcast includes key takeaways from the ISSB’s March meeting, focusing on the ISSB’s Nature-related Disclosures project and its project on Enhancing the SASB Standards.
On 31 March 2026 the IFRS Foundation published its 2025 Annual Report – Fit for the future which includes highlights of the ISSB’s activities and accomplishments in 2025. Earlier in March Erkki Liikanen, Chair of the Trustees, IFRS Foundation presented to the European Parliament’s ECON Committee.  


Draft Amendments to SASB Standards
On 26 March 2026 the ISSB launched a public consultation on proposed amendments to three SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2 Climate-related Disclosures. The proposed amendments cover the remaining three of the 12 SASB Standards identified by the ISSB as initial priorities for enhancement: Agricultural Products; Meat, Poultry & Dairy; and Electric Utilities & Power Generators.


ISSB Adoption
The Jurisdictional Readiness Assessment Guide and associated tool are now available to support jurisdictions in assessing how prepared their markets are for the adoption or other use of ISSB Standards. As explained here the guide provides practical examples drawn from the experiences of some of the nearly 40 jurisdictions around the world that have already taken steps to adopt or otherwise use ISSB Standards.
This webpage hosts a list of ongoing and completed jurisdictional consultations on sustainability-related disclosures following the publication of the ISSB's inaugural Standards in June 2023. On 31 March 2026 there was five open sustainability disclosure consultations – Indonesia, Zimbabwe, UK, Ethiopia, and South Korea. This ICAEW podcast looks at how UK Sustainability Reporting Standards (UK SRS) intend to bring UK sustainability reporting in line with international standards. The podcast looks at which companies will be mandated to use them and how they will apply in practice. Some commentators believe the UK has avoided the excessive burden of EU regulation and struck a good balance.


ISSB Nature Standard Setting
After the ISSB formally decided to proceed with standard-setting activities on nature-related risks and opportunities at the end of 2025, it has since been charting rapid progress. The aim is to produce an exposure draft (ED) in time for the UN Biodiversity COP 17 in October 2026. The ISSB will draw on the Taskforce on Nature-related Financial Disclosures (TNFD) recommendations. The Board is undecided whether the ED will be guidance or a standard (IFRS S3): this Corporate Disclosures articles looks at this issue. While the Board has decided it will address all nature-related risks and opportunities, in line with the TNFD framework, it will focus only on financially material risks and opportunities, whereas the TNFD also covers impacts and dependencies. The ISSB is also proceeding on the basis that companies are already using IFRS S1 and S2.  


ISSB Implementation Support
The IFRS Foundation provides free, self-paced e-learning on the IFRS Sustainability Knowledge Hub that introduces the work of the ISSB, IFRS S1 and S2 and is designed to help professionals understand ISSB Standards and put them into practice. Enroll in the e-learning here. All ISSB support materials for IFRS Sustainability Disclosure Standards are hosted here including a growing raft of educational materials. Most recently the ISSB published this new webcast, accompanied by a factsheet, on climate resilience and climate-related scenarios analysis requirements in IFRS S2.
On 13 April 2026 the ISSB will hold the 13th episode ‘Integrated reporting and the implementation of the ISSB Standards’ of the webinar series ‘Perspectives on Sustainability Disclosure’, The webinar will explore how integrated reporters have started to implement the ISSB Standards. Register here. Recordings of the previous 12 webinars are here.


ISSB S1 and S2 Adoption by Financial Institutions
The PwC-IIF Global 2026 ISSB Adoption Survey reveals how 24 major financial institutions managing over $18 trillion in assets are approaching the ISSB’s IFRS S1 and S2 sustainability disclosure standards. Perhaps not surprisingly the survey reveals the challenge of quantifying anticipated financial impacts,


ISSB Licensing
On this webpage learn about licensing IFRS S1, IFRS S2, SASB Standards and/or the Sustainable Industry Classification System® (SICS®)SB topics.


Public Sector Standards
On 30 March 2026 the World Bank Group’s Governance Global Department hosted stakeholders in Washington, D.C. for the presentation of IPSASB SRS 1, Climate-related Disclosures, the first-ever public sector sustainability reporting standard released by the International Public Sector Accounting Standards Board (IPSASB) earlier this year. IPSASB SRS 1 is aligned with IFRS S2 to enhance the consistency and comparability of climate-related disclosures across the public and private sectors for market participants. IPSASB SRS 1 applies to an entity’s general purpose financial reports for annual reporting periods beginning on or after 1 January 2028. Earlier adoption is permitted. In February IPSASB hosted this global webinar to help stakeholders with its implementation. 
IPSASB is also keen to produce a public sector equivalent to the ISSB’s IFRS S1, a general sustainability-related disclosure standard that sets out general principles for sustainability disclosures in the public sector. As Corporate Disclosures reports IPSASB is making quick progress having already discussed it at its March 2026 meeting and a plan to issue a final standard before the end of 2026. Indeed, in its strategy and work plan consultation, which closes on 4 May 2026, staff recommend that IPSASB develop a general sustainability-related disclosure standard. Read more here.


GRI Developments
The Global Reporting Initiative (GRI) is updating existing standards related to pollution. On 30 March 2026, a public comment period has launched on three exposure drafts that aim to strengthen transparency on air pollution, soil pollution, and critical incidents reporting.    
EFRAG meanwhile has issued a comment letter welcoming the GRI’s efforts to strengthen the GRI Standards on workers’ rights and protections. EFRAG reviewed the proposed amendments across the four topical standards included in the December 2025 Exposure Drafts.


Sustainable Finance
During the third mandate of the Platform on Sustainable Finance, which runs until the end of 2027, the Platform will advise the Commission on the EU taxonomy and the EU sustainable finance framework at large. Read more here.
The EC has published draft suggestions for amendments to the technical screening criteria of the Climate and Environmental Delegated Acts under the EU Taxonomy. These amendments aim to simplify the EU Taxonomy and make it more usable across all environmental objectives. The public consultation, which closes on 14 April 2026, will inform the EC’s next steps towards the adoption of the revised criteria, which is planned for Q2 2026.
Accountancy Europe has shared its observations, including recommendations for improvement, on the Frequently Asked Questions (FAQs) accompanying the EU Taxonomy Regulation and its delegated acts. 


US Developments
The Securities and Exchange Commission’s (SEC) refusal to implement federal disclosure requirements for greenhouse gas emissions has prompted US states to take up the job. California was the first to do so and several other states now have laws in development.
The California Air Resources Board (CARB) has finalised rules to implement two climate-related disclosure laws – the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB 261). This Corporate Disclosures article takes a look at both rules while this article and the on demand webinar takes a closer look at SB 253. CARB is now developing rules for the second phase of SB 253 requirements focused on Scope 3 disclosures and limited assurance on Scope 1 and 2 data that become mandatory from 2027. Stakeholders are requested to provide feedback on the initial preliminary rulemaking proposals by 13 April 2026 as Corporate Disclosures explains.
Meanwhile in February 2026 New York State Senators voted to approve legislation requiring large companies to disclose their GHG emissions and in due course be subject to assurance.


Other Guidance
The GRI Academy is now offering an online course ‘Reporting on Scope 3 emissions: from basics to best practices’ that explains what Scope 3 emissions are, why they matter, and how preparers can report them with confidence.- enroll here.
In late February 2026 ACCA published a report on "Sustainability Reporting: Working with Estimates", the latest installment in its sustainability reporting guidance series that are available here

Global Developments in Sustainability Assurance

ISSA 5000
Early last year the IAASB and the IESBA launched their joint effort to support effective implementation of their landmark standards aimed at advancing trust and transparency in sustainability reporting and assurance. The International Standard on Sustainability Assurance (ISSA 5000) General Requirements for Sustainability Assurance Engagements becomes effective for periods starting on or after 15 December 2026, with early adoption permitted and encouraged. ISSA 5000 is scalable and adaptable to regional regulatory requirements, can be used with any sustainability reporting framework, standard or other suitable criteria, and is applicable to all assurance providers. Translations of ISSA 5000 are available here including Spanish.


ISSA Adoption and Implementation Support
There is growing momentum around the world as jurisdictions continue to adopt ISSA 5000. Some jurisdictions are making sustainability assurance mandatory while others are taking a voluntary approach. This IAASB webpage includes ‘ISSA 5000 Jurisdictional Adoption’ (see under ‘Additional Information’) which was updated in late March 2026. New Zealand is the latest country to adopt ISSA 5000 and the IESSA (within a reissued Code): read the standards, which are applicable for accounting periods beginning on or after 15 December 2026, here and the basis for conclusions here.
Access published adoption and implementation resources on the dedicated ISSA 5000 web page. In Q2 2026 the IAASB plans to publish an FAQ on materiality. The IAASB invites stakeholders submit implementation questions or matters for the IAASB’s consideration here.

 

IESSA
In concert with the IAASB, the IESBA launched its new International Ethics Standards for Sustainability Assurance (IESSA) and other new sustainability-related provisions establish a strong ethical foundation for sustainability reporting and assurance engagements. These standards will become effective for sustainability assurance engagements on sustainability information for periods starting on or after 15 December 2026, with early adoption encouraged.
The IESBA continues to expand IESSA Implementation Resources. IESBA has established a feedback mechanism to gather implementation insights. This online submission form will collect insights from practitioners, firms, and other stakeholders on the application of the IESSA and related ethics standards in sustainability assurance engagements. IESBA welcomes input here. Read more about IESSA here.
On 26 February 2026 Accountancy Europe published ‘Trust and integrity: the role of corporate ecosystem actors in preventing greenwashing’ to help deepen understanding in this critical area.


IAASB and IESBA Survey
In late January 2026 the IAASB and IESBA launched a joint global stakeholder survey, marking the beginning of work toward their respective Strategies and Work Plans (SWPs) for 2028–2031. The survey includes a focus on key environmental trends shaping the future of audit, assurance, ethics, and independence, including sustainability expectations. The survey is open until 15 May 2026.


New Chair of the Monitoring Group
Emily Fitts, Deputy Chief Accountant – International of the U.S. Securities and Exchange Commission (SEC), has been appointed as the new Chair of the Monitoring Group, a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality. The IESBA and IAASB chairs welcomed the news.


PIOB Seeks New IAASB and IESBA Members
The Public Interest Oversight Board’s (PIOB) Standard-Setting Boards Nominations Committee is now accepting applications for vacancies on the IAASB and IESBA, with terms beginning 1 January 2027. The application window remains open until 3 May 2026.


European Union
While the Omnibus proposal maintains the limited assurance requirement, proposes no changes to assurance providers, and maintains the EC’s delegated power to adopt a limited assurance standard, the proposal does remove the 2026 deadline for adopting a standard and suggests deleting the possibility of moving from a requirement for limited assurance to a requirement for reasonable assurance. The EC will adopt a sustainability assurance standard by 1 July 2027. Moreover, to protect SMEs it proposes requiring assurance providers to respect the obligation that companies should not request information from value chain companies with fewer than 1,000 employees beyond what is included in the ‘Omnibus VSME’.
Accordingly in late January 2026 the EC sent an updated request to the Committee of European Auditing Oversight Bodies (CEAOB), asking it to focus on developing EU-specific add-ons and possible carve-outs to ISSA 5000 for limited assurance on sustainability reporting. The EC stresses the need for assurance to remain proportionate. Technical advice is expected by 30 September 2026. Meantime assurance providers can consult these CEAOB guidelines and illustrative examples of limited assurance reports - unmodified report and modified report – published by the European Contact Group (ECG).


UK Sustainability Assurance Oversight Regime
In late January 2026 the UK Government published its response to the consultation on developing a sustainability assurance oversight regime. The UK FRC will establish a voluntary registration regime, which will satisfy the UK Government’s standards for provision of assurance opinions for a range of sustainability related frameworks. The FRC has been instructed to establish interim registration by mid-2026 and for it to be operational ahead of the 2027 financial year, when UK listed companies are likely to have to start reporting under UK SRS. The FRC will eventually get more power over assurance oversight.


US Developments
In the coming few years the states of California and New York plan to introduce assurance on emissions disclosures starting with limited assurance on direct emissions. Accordingly, the AICPA’s Auditing Standards Board is proposing updates to the attestation standards to address evolving practice and adding two new AT-C sections on engagements to report on sustainability information, among other changes. View the exposure draft here and share comments by 30 June 2026.
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