ESG News - September 2026

👉 EFRAG publishes draft datapoint list for revised ESRS

The Secretariat's list covers the ESRS adopted by the Commission in July, classifies datapoints by data type and adds a planned XBRL taxonomy, with fatal-flaw feedback open until 23 October.

Source: EFRAG · 28 Aug 2026

👉 China set to finalise its biodiversity finance taxonomy

The PBoC's draft spans 87 activities in four categories, each with a measurable indicator, piloted across 26 provinces since 2025 and due for finalisation this year.

Source: Green Central Banking · 5 Aug 2026

👉 Managers map fund ranges onto SFDR 2.0 categories

Fund managers are already mapping product ranges onto the proposed EU product categories. Concern over a "great reclassification" of downgraded funds persists.

Source: Responsible Investor, 3 Aug 2026

👉 Companies press EU to drop taxonomy OpEx KPI

Respondents argue the reporting burden of the taxonomy OpEx KPI is not justified by the information it produces or by investor take-up. The submission feeds the review of taxonomy reporting requirements.

Source: Responsible Investor, 19 Aug 2026

👉 Commission withdraws from Common Ground Taxonomy expansion

Citing limited EU market demand and resource implications, the Commission stepped back from the next phase of the Common Ground and Multi-Jurisdiction taxonomies. China and Singapore continue alignment without it, having issued 592 CGT-aligned green bonds worth CNY 384.2bn.

Source: Green Central Banking, 17 Aug 2026

👉 FRAG flags comparability gap in non-EU ESRS rules

EFRAG said the mixed approach, under which non-EU parents report EU-related impacts only while EU companies report ESRS globally, does not support a level playing field. Omnibus thresholds cut the non-EU universe from about 10,000 companies to 1,200.

Source: Green Central Banking, 30 Jul 2026

👉 IIGCC maps Net Zero Investment Framework to SFDR proposals

The investor group has mapped its Net Zero Investment Framework against the proposed SFDR product categories. The publisher serves no accessible summary, so the mapping's content is not established here.

Source: Environmental Finance, 13 Aug 2026

👉 ESMA register lists twelve small ESG rating providers

All twelve entities are registered under Article 5 of Regulation (EU) 2024/3005, the small-provider route, and no large provider appears. Existing providers had to notify ESMA by 2 August and must apply for authorisation by 2 November.

Source: Environmental Finance, 20 Aug 2026

👉 European Single Access Point begins receiving disclosures

ESMA's repository has started taking in corporate sustainability disclosures and will provide free, centralised access to data on entities and their products. It consolidates filings investors currently source issuer by issuer.

Source: Responsible Investor, 14 Aug 2026

👉 UK-listed sustainability restatements rise for third year

Deloitte analysis records a third consecutive annual increase in restatements of sustainability reporting by UK-listed companies. Year-on-year comparisons therefore require checking restated baselines before trend data is used.

Source: Environmental Finance, 14 Aug 2026

👉 SBTi simplifies mandatory five-year target review

Just over 300 of more than 11,600 companies with validated targets must review by end-2026. Companies have six months from the trigger date to file the review form and twelve to submit revised targets; targets still meeting the criteria need no change.

Source: SBTi, 13 Aug 2026

👉 SBTi opens power, high-emitting and FLAG consultations

A second public consultation on the Power Sector Net-Zero Standard closes 7 September, with a call for evidence on aluminium, aviation and steel closing 11 September. FLAG Version 2 stakeholder applications close 8 September and its evidence call 8 October.

Source: SBTi, 17 Aug 2026

👉 SBTi Target Dashboard changes take effect 24 September

Company status terminology and commitment- and target-level classifications are revised, and regional classifications move to the UN M49 standard. The revised Commitment and Target Status Document supersedes the Commitment Compliance Policy.

Source: SBTi, 13 Aug 2026

👉 Australia consults on dropping reasonable assurance requirement

Treasury is consulting on the mandatory climate reporting rules after the first year of ISSB-based disclosures. Among the options is dropping the planned move to reasonable assurance.

Source: Responsible Investor, 24 Aug 2026

👉 Japan's SSBJ regime disaggregates Scope 3 from 2027

From 2027 the largest Tokyo Stock Exchange Prime Market companies must report under SSBJ standards, which require Scope 3 split across all fifteen GHG Protocol categories rather than one blended figure. About 66% of companies still measure Scope 3 on spreadsheets.

Source: ESG Today, 13 Aug 2026

👉 Korea sets statutory ESG disclosure timeline from 2028

KOSPI companies above KRW 10tn of consolidated assets report from 2028, covering 291 entities, with the threshold falling to KRW 5tn in 2029 and 3,171 entities. Third-party verification starts in 2030 and Scope 3 is deferred three years per tier.

Source: FSC Korea, 8 Jul 2026

👉 Japan's FSA maps flood-risk practice across banks and insurers

The FSA published a survey of storm and flood risk management practices at major banks, regional banks and insurers, spanning risk analysis, lending decisions and client support. It follows the 2022 supervisory guidance on climate risk management rather than adding requirements.

Source: Japan FSA, 17 Jul 2026

👉 Switzerland rejects fossil-fuel financing ban

The Federal Council rejected a proposal to prohibit financial institutions from financing or insuring the development of new fossil fuel reserves or the expansion of existing extraction. The reasoning is not in the accessible text.

Source: Environmental Finance, 12 Aug 2026

👉 MAS sets out climate-resilient portfolio approach

The Monetary Authority of Singapore's 2022/23 sustainability report covers a climate-resilient financial sector, the sustainable finance ecosystem, its own footprint and climate integration in its investment portfolio. No portfolio decarbonisation figures appear in the accessible summary.

Source: MAS, 5 Jul 2023

👉 Citi reports $647.2bn against its $1tn sustainable finance goal

Cumulative sustainable finance reached $647.2bn since 2020, with $91.3bn added in 2025, split 56% international and 44% North America. New 2030 operational goals cut location-based Scope 1 and 2 emissions 15% and energy use a further 10% from a 2025 baseline.

Source: ESG News, 24 Aug 2026

👉 AIIB to assess nature earlier in project cycle

The Asian Infrastructure Investment Bank will integrate nature earlier into project cycles as part of an effort to deliver biodiversity benefits from infrastructure investment. The governing framework and timeline are not in the accessible text.

Source: Environmental Finance, 19 Aug 2026

👉 Authors urge outcome-based climate finance measurement

Practitioners from RayEx Tech and the New Development Bank argue climate finance should shift from counting volumes approved to measuring outcomes, using satellite analytics, IoT sensors and blockchain. Annual climate finance has reached about $2tn.

Source: Green Central Banking, 3 Aug 2026

👉 Private credit underestimating physical climate risk

An IIGCC senior manager argues lenders should embed adaptation and resilience readiness into standard credit assessment rather than treating physical risk as peripheral to lending decisions. No exposure figures appear in the accessible text.

Source: New Private Markets, 11 Aug 2026

👉 LPs report measurable change from GP climate engagement

A Risilience survey finds LPs confident they can push GPs to change on climate, alongside dissatisfaction with GP data and resourcing. Response numbers and percentages sit behind the publisher's paywall.

Source: Responsible Investor, 11 Aug 2026

👉 Sustainability stays in private credit LP due diligence

NYSNA Pension Plan and AustralianSuper both include sustainability and broader ESG factors in private credit due diligence, panellists told a Private Debt Investor webcast. No survey data accompanies the account.

Source: New Private Markets, 6 Aug 2026

👉 Investor group consults on responsible defence framework

A draft framework for defence investment covers screening, due diligence, navigating controversies, engagement and communication to clients and stakeholders. The consulting group and the deadline are not in the accessible text.

Source: Responsible Investor, 18 Aug 2026

👉 China issues order against Responsible Business Alliance

The order is reported in an ESG round-up whose visible text summarises other items only, so its scope and legal basis are not established here. The Alliance operates supply-chain audit programmes that feed ESG data collection.

Source: Responsible Investor, 6 Aug 2026