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ESG
Disclosure regimes and their effect on emerging-market companies.
7 entries, newest first
ESGExplainer
ESG Disclosure Clock No. 1: who must report under ISSB-based rules, and from when
Eighteen emerging and frontier regimes and the EU's reach into non-EU groups, sorted by the first reporting period that must comply, with the document for each.
ESG
CBAM certificate price rises to €82.32 for the third quarter
The Commission's 5 October publication is 9.35 per cent above the second-quarter price, as importers prepare for certificate sales from February 2027.
ESG
Commission finds CBAM's 50-tonne exemption left out 0.87% of embedded emissions
The Commission's check of the de minimis rule for April 2025 to March 2026 puts the exempt share below the 1 per cent ceiling in Regulation (EU) 2025/2083.
ESGExplainer
Kenya, Nigeria and Ghana on ISSB standards: dates, scope and assurance compared
Kenya and Ghana make ISSB reporting mandatory from 2027 and Nigeria from 2028, with private companies brought in later and assurance phased differently.
ESGExplainer
CBAM part 1: for Türkiye, Kazakhstan and Ukraine, verified data now sets the bill
EU importers pay, but on 2026 default values a tonne of Kazakh semi-finished steel needs over three times the certificates of a Turkish one. Part 1 sets out the rules.
ESGExplainer
Brazil, Chile and Mexico on ISSB standards: three timetables after Chile's delay
Chile's regulator moved first ISSB reports to 2028. Mexico's issuers filed in 2026, and Brazil requires reasonable assurance from its first mandatory year.
ESGExplainer
What EU Omnibus I changes for emerging-market suppliers under CSRD and CSDDD
Directive (EU) 2026/470 limits CSRD to firms above 1,000 staff and EUR 450m turnover, and caps what large customers can demand of smaller suppliers.
