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ARTICLE · 10 NOVEMBER 2026

Global Sustainability & ESG Insights - October 2026

The International Sustainability Standards Board has released proposals for nature-related disclosures that would supplement existing IFRS standards, drawing extensively on the TNFD framework. Meanwhile, regulatory developments across Singapore, the EU, UK, and US are reshaping environmental compliance requirements, from beverage container return schemes to carbon border adjustments. These updates reflect the accelerating global shift toward mandatory sustainability reporting and climate risk management.

GlobalEnvironment

Welcome to the latest edition of our monthly Global Sustainability & ESG Insights providing you with a summary of the key developments from around the world.

Global

ISSB Consults on Proposed Nature-related Disclosures Practice Statement

On October 22, the International Sustainability Standards Board (ISSB) published proposals for nature-related disclosures for consultation. The proposals take the form of a Practice Statement that would supplement IFRS S1 and IFRS S2. Entities would not be required to apply the Practice Statement to assert compliance with ISSB Standards, although jurisdictions could choose to make its application mandatory. The proposals draw extensively on the Taskforce on Nature-related Financial Disclosures (TNFD) framework. Companies would consider the location of assets and activities throughout the value chain and interactions, including engagement, with Indigenous Peoples and Local Communities. They would disclose the amount and percentage of assets or

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