ISRB 2024/09 Q3 2024 Sustainability Reporting Jurisdictional Update
ISRB 2024/09 Q3 2024 Sustainability Reporting Jurisdictional Update
BDO has released International Sustainability Reporting (ISR) Bulletin 2024/09 Q3 Sustainability Reporting Jurisdictional Update, which includes information on developments in various jurisdictions including the European Union and the US. This ISR Bulletin also contains summaries of major events in sustainability reporting in jurisdictional sustainability reporting around the world.
The International Sustainability Standards Board (ISSB) and other standard setters and regulators in major jurisdictions have been very active during 2023 and in 2024 by beginning to bring sustainability reporting frameworks into laws and regulations and by planning to and publishing consultations on proposed requirements and/or a proposed roadmap.
In the United States (US), the California final amendments to SB 253 and SB 261 were signed into law. In addition, the European Commission (EC) has initiated infringement procedures against 17 EU member states for failing to fully transpose the Corporate Sustainability
Reporting Directive (CSRD) into national laws.
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