Cali to Yerevan Report Card finds financial flows off-track despite growing action on nature
Published by UNEP FI on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
资讯动态
已发布的可持续发展新闻与相关知识，共 135 条
EFRAG Launches Public Consultation on Its Sustainability Reporting Agenda for 2027–2029
Published by EFRAG on 2026-10-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
From Cali to Yerevan: Is the Financial System on Track?
Published by UNEP FI on 2026-10-15. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
UNEP FI and partners launch new ASEAN capacity-building collaboration for regional sustainable finance taxonomy implementation
Published by UNEP FI on 2026-10-15. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Supporting policy engagement for banks: cement
Published by UNEP FI on 2026-10-14. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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EFRAG extends response deadlines for its consultations on the IASB’s Risk Mitigation Accounting proposal
Published by EFRAG on 2026-10-14. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Nature-related regulation of banks in China and the EU: A comparative analysis of an evolving policy landscape
Published by UNEP FI on 2026-10-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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Principles for Responsible Banking Data Centres and AI Services Sector Brief
Published by UNEP FI on 2026-10-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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The Role of Risk in Responsible Banking
Published by UNEP FI on 2026-10-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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Nature-related Regulation of Banks in China and the EU: A comparative landscape analysis
Published by UNEP FI on 2026-10-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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EFRAG Update: August & September Edition Now Available
Published by EFRAG on 2026-10-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Open Call for Tenders: ESRS Knowledge Hub Education Module - Development of the IT Infrastructure
Published by EFRAG on 2026-10-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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UNEP FI at COP17: Taking stock of progress on nature‑related finance
Published by UNEP FI on 2026-10-09. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Extends Deadline for Cost-Benefit Analysis Survey on ESRS-40a to 18 October 2026
Published by EFRAG on 2026-10-09. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Enhancing sustainability-related disclosures
Published by UNEP FI on 2026-10-08. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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Sustainability Disclosure Readiness Indicators Toolkit
Published by UNEP FI on 2026-10-08. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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From Belém to Antalya: What COP31 means for financial institutions
Published by UNEP FI on 2026-10-08. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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EFRAG announces Kristian Koktvedgaard as Acting EFRAG SRB Chair
Published by EFRAG on 2026-10-08. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Building more resilient, investable landscapes: what the UNCCD COP17 outcomes mean for financial institutions
Published by UNEP FI on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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EFRAG Publishes Discussion Paper on Connectivity of Financial and Sustainability Reporting
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG seeks preparers’ feedback on IASB Risk Mitigation Accounting proposals
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG launches short survey to identify participants for fieldwork on Risk Mitigation Accounting
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG launches a call for expression of interest on voluntary sustainability reporting by non-SME companies outside the scope of the CSRD
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Deadline extended for survey on expected IFRS 20 impacts for non-energy rate-regulated entities
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Participate in EFRAG’s Public Consultation on GRI Pollution Standards to Strengthen Global Interoperability
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG extends the deadline of the user survey on the IASB Risk Mitigation Accounting proposals
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Share your views: EFRAG Consults on its Draft Comment Letter on the GHG Protocol’s Actions and Market Instruments Phase 1 White Paper
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG calls for expression of interest on VSME digital tools and platforms
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG seeks users feedback on IASB Risk Mitigation Accounting proposals
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG calls for adequate EU representation, stable board sizes in IFRS Foundation Constitution review
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
The latest IFRS Interpretations Committee podcast discusses IFRS 18, IAS 16 and IFRS 9 tentative agenda decisions
Published by IFRS Foundation on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG launches survey for preparers from rate-regulated non-energy sectors on expected IFRS X impacts
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Releases Draft Comment Letter on the IASB’s Exposure Draft Risk Mitigation Accounting
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Contribute to Europe’s SME Sustainability Journey: Share Your VSME Sustainability Report with EFRAG
Published by EFRAG on 2026-10-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Contribute to the European views on the ISSB consultation on SASB enhancements
Published by EFRAG on 2026-10-06. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG extends deadline for N-ESRS Cost-Benefit Analysis Call for Tender
Published by EFRAG on 2026-10-06. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Update Podcast of August & September: New Episodes Available
Published by EFRAG on 2026-10-06. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Why sustainability matters for managing geopolitical risks
Published by UNEP FI on 2026-10-05. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG SRB Online Meeting 6 October 2026
Published by EFRAG on 2026-10-05. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG SRB Online Meeting 7 October 2026
Published by EFRAG on 2026-10-05. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Live from COP17: ISSB nature-related disclosures consultation
Published by IFRS Foundation on 2026-10-05. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Receives ISAR Honours 2026 International Award for its ESRS Knowledge Hub
Published by EFRAG on 2026-10-02. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG extends the deadline of the user survey on the IASB Risk Mitigation Accounting proposals
Published by EFRAG on 2026-10-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
2026 World Standard-setters Conference debrief
Published by IFRS Foundation on 2026-10-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Former ISSB Vice-Chair Jingdong Hua and ISSB Member Hiroshi Komori appointed as Senior Advisers
Published by IFRS Foundation on 2026-09-30. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
September 2026 IASB Update and podcast now available
Published by IFRS Foundation on 2026-09-29. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Save the date: From VSME to the Voluntary Standard, A practical approach to sustainability reporting - 9 October 2026
Published by EFRAG on 2026-09-29. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
September 2026 ISSB Update and podcast now available
Published by IFRS Foundation on 2026-09-28. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
IASB seeks stakeholder feedback on hedge accounting requirements in IFRS 9 and IFRS 7
Published by IFRS Foundation on 2026-09-27. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG asks the European Commission to delay the IFRS 17 annual cohort exemption review
Published by EFRAG on 2026-09-25. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG and the SSBJ Meet in Brussels to Jointly Host Outreach Event on the ESRS-40a Exposure Draft and to Hold Bilateral Meeting
Published by EFRAG on 2026-09-25. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
What does responsible banking mean for the Chief Risk Officer?
Published by UNEP FI on 2026-09-24. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Applying taxonomies to scale climate-resilient investment opportunities in Africa and the Middle East
Published by UNEP FI on 2026-09-24. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Representatives of EFRAG and the Accounting Standards Board of Japan Hold Meetings in Brussels
Published by EFRAG on 2026-09-24. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Accounting Regulatory Committee votes in favour of amendments to IAS 28
Published by EFRAG on 2026-09-24. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
SAVE THE DATE | 22 July Webinars : ESRS for Third-Country Undertakings
Published by EFRAG on 2026-09-24. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
IASB decision: September 2026 meeting
Published by IFRS Foundation on 2026-09-23. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG FRB Physical Meeting - 24 September 2026
Published by EFRAG on 2026-09-23. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG releases Draft Comment Letter on IASB´s Proposed amendments to IAS 28 on the Fair Value Option for Investments in Associates and Joint Ventures
Published by EFRAG on 2026-09-23. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG seeks comments on its preparatory draft of the Endorsement Advice on Amendments to IAS 28
Published by EFRAG on 2026-09-23. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Celebrating seven years of the PRB – From ambition to action
Published by UNEP FI on 2026-09-22. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
European Commission adopts revised ESRS and Voluntary Sustainability Reporting Standard: EFRAG welcomes adoption and publishes updated guidance for the Voluntary Standard
Published by EFRAG on 2026-09-22. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
A Chief Risk Officer’s Guide to the Principles for Responsible Banking
Published by UNEP FI on 2026-09-21. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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Ocean Investment Protocol: A multi-stakeholder plan to enable funding for the Sustainable Ocean Economy
Published by UNEP FI on 2026-09-18. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
NZAOA calls on private market asset managers to turn climate ambition into everyday practice
Published by UNEP FI on 2026-09-17. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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Call to Action to Private Market Asset Managers
Published by UNEP FI on 2026-09-17. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
COP31 Global Sustainable Insurance Summit to catalyze climate resilience across the economy
Published by UNEP FI on 2026-09-17. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Releases Draft ESRS XBRL Taxonomy for the Revised ESRS and Launches Public Consultation
Published by EFRAG on 2026-09-17. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG FR TEG Online Meeting - 18 September 2026
Published by EFRAG on 2026-09-17. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Asking Better Questions on Nature: For Bank Chief Risk Officers and Risk Committees
Published by UNEP FI on 2026-09-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG FR TEG - CFSS Online Meeting - 17 September 2026
Published by EFRAG on 2026-09-16. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
New appointments and extensions of mandates at EFRAG
Published by EFRAG on 2026-09-15. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
COP 31 Global Sustainable Insurance Summit 2026
Published by UNEP FI on 2026-09-14. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
UNEP FI convenes inaugural Strategic Dialogue with central banks on emerging sustainability risks
Published by UNEP FI on 2026-09-11. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Calls for Public Input on Cost-Benefit Analysis for the Exposure Draft ESRS for Certain Non-EU Undertakings (ESRS-40a)
Published by EFRAG on 2026-09-11. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
UNEP FI at COP31
Published by UNEP FI on 2026-09-10. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Helping banks advance nature goals through circular finance
Published by UNEP FI on 2026-09-10. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Circular Solutions to Achieve Nature Targets
Published by UNEP FI on 2026-09-10. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Protected: Building a Green Banking Ecosystem in China | Asia Pacific Case Studies
Published by UNEP FI on 2026-09-08. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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From emerging risk to strategic advantage: why integrating sustainability into bank risk management matters
Published by UNEP FI on 2026-09-08. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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UNEP FI invites feedback on the Sector Impact Matrix
Published by UNEP FI on 2026-09-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Protected: UNEP FI invites feedback on the Sector Impact Matrix
Published by UNEP FI on 2026-09-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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EFRAG Administrative Board Online Meeting - 8 September 2026
Published by EFRAG on 2026-09-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG SR TEG Online Meeting 7 September2026
Published by EFRAG on 2026-09-07. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
IASB seeks investor views on cash flow information reported by financial institutions
Published by IFRS Foundation on 2026-09-03. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
From Ambition to Action: Five Years of Advancing Financial Health and Inclusion in Banking
Published by UNEP FI on 2026-09-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Save the Dates: EFRAG Outreach Events on the ESRS for Certain Non-EU Undertakings
Published by EFRAG on 2026-09-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Les inscriptions sont ouvertes pour l’épisode 14 de la série de webinaires « Perspectives sur la divulgation d’informations en matière de développement durable »
Published by IFRS Foundation on 2026-08-31. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Secretariat Releases 2026 Draft List of Datapoints for Revised ESRS
Published by EFRAG on 2026-08-28. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Secretariat Releases [DC1.1]Draft List of Datapoints for Revised ESRS
Published by EFRAG on 2026-08-28. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
UNEP FI at the World Circular Economy Forum
Published by UNEP FI on 2026-08-21. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
IFRS Foundation Trustees announce five-year plan including new seat of the ISSB in Geneva
Published by IFRS Foundation on 2026-08-17. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG welcomes new IFRS Foundation leadership appointments
Published by EFRAG on 2026-08-14. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG opens vacancy for Technical Manager in Financial Reporting
Published by EFRAG on 2026-08-13. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Joins the PCAF Engagement Group
Published by EFRAG on 2026-08-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
IFRS Foundation Trustees seek new members for the SME Implementation Group
Published by IFRS Foundation on 2026-08-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG congratulates new IFRS Foundation leadership appointments
Published by EFRAG on 2026-08-12. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Steven Maijoor to serve as next Chair of the IFRS Foundation Trustees; Sam Woods appointed to chair the IASB
Published by IFRS Foundation on 2026-08-11. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Applying taxonomies to scale climate-resilient investment opportunities in Asia-Pacific
Published by UNEP FI on 2026-08-06. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Nature-related Sustainable Finance Regulation in China and the EU
Published by UNEP FI on 2026-08-04. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Update Podcast of July: New Episodes Available
Published by EFRAG on 2026-08-04. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Update: July Edition Now Available
Published by EFRAG on 2026-08-03. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
UNEP FI at COP17: Taking stock of progress on nature‑related finance
Published by UNEP FI on 2026-07-30. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Emmanuel Faber’s speech at the 2026 Asia Sustainability Symposium
Published by IFRS Foundation on 2026-07-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Laura Forzani appointed as IFRS Foundation Managing Director
Published by IFRS Foundation on 2026-07-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
ISSB proposes updates to its digital sustainability taxonomy
Published by IFRS Foundation on 2026-07-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
UNEP FI at Climate Week NYC 2026
Published by UNEP FI on 2026-07-28. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Circular economy finance: Sectoral guidelines for commercial banks and development finance institutions
Published by UNEP FI on 2026-07-28. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
July 2026 IASB Update and podcast now available
Published by IFRS Foundation on 2026-07-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG ESRS Knowledge Hub: 2026 Revised ESRS and Voluntary Standard Interactive Document Set Now Available
Published by EFRAG on 2026-07-28. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG SRB & SR TEG Joint Online Meeting 29 July 2026
Published by EFRAG on 2026-07-28. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
July 2026 ISSB Update and podcast now available
Published by IFRS Foundation on 2026-07-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Publishes its Comment Letter on the ISSB SASB Enhancement Consultation
Published by EFRAG on 2026-07-27. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG submits Endorsement Advice on Amendments to IAS 28 to the European Commission
Published by EFRAG on 2026-07-23. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG Launches Public Consultation on the ESRS-40a Exposure Draft for Certain Non-EU Undertakings
Published by EFRAG on 2026-07-23. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
New members appointed to the IFRS Taxonomy Consultative Group
Published by IFRS Foundation on 2026-07-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
UNEP FI develops framework to embed sustainability risk into core banking risk management
Published by UNEP FI on 2026-07-22. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
Conceptual Framework for Sustainability Risk Integration
Published by UNEP FI on 2026-07-22. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
IASB decisions: July 2026 meeting
Published by IFRS Foundation on 2026-07-01. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
新闻
EFRAG FRB Online Meeting - 23 July 2026
Published by EFRAG on 2026-07-20. This entry records the source and headline only; it has not been summarised by an editor. Refer to the source.
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由站内框架的生效日期与继替关系推导，不依赖新闻来源。
- GRI 102：气候变化 2025（GRI 102: Climate Change 2025）起适用于全球
- GRI 305：排放 2016（GRI 305: Emissions 2016）起被取代GRI 102：气候变化 2025（GRI 102: Climate Change 2025）
- 欧盟可持续发展报告准则（European Sustainability Reporting Standards, ESRS）起适用于欧盟
- 欧盟自愿可持续报告准则（Voluntary Standard，价值链上限）起适用于欧盟
- 欧盟可持续发展报告准则（European Sustainability Reporting Standards, ESRS）起适用于欧盟
- B Corp 共益企业认证（Certified B Corporation）已适用于欧盟
- PRI 报告框架（PRI Reporting Framework）已适用于全球
- 沪深北证券交易所《上市公司可持续发展报告指引（试行）》已适用于中国内地