The International Sustainability Standards Board (ISSB) has published two exposure drafts proposing amendments to the Sustainability Accounting Standards Board (SASB) Standards and consequential amendments to the industry-based guidance on implementing International Financial Reporting Standard 2 (IFRS S2). The proposals include: (1) a comprehensive review of nine priority industries (all eight industries within the extractives and minerals processing sector and the processed foods industry); (2) metric alignments across 41 additional industries covering topics such as water management and workforce health and safety; and (3) updates to the IFRS 2 industry-based guidance to maintain alignment with climate-related content in the SASB standards. Final amendments are expected in 2026, subject to stakeholder feedback. Before the end of 2025, the ISSB will also publish exposure drafts for proposed enhancements to three further SASB Standards: electric utilities and power generators, and two standards in the food and beverage sector. It will consider an additional group of industries for prioritisation for future enhancements later in 2025.

The International Sustainability Standards Board (ISSB) has launched a consultation on proposed amendments to three Sustainability Accounting Standards Board (SASB) Standards, together with consequential changes to the industry-based guidance on Implementing International Financial Reporting Standards (IFRS) S2 Climate-related Disclosures. The consultation closes on 24 July 2026.

The International Sustainability Standards Board (ISSB) has issued targeted amendments to greenhouse gas emissions (GHG) disclosure requirements in International Financial Reporting Standard 2 (IFRS S2) climate-related disclosures. This is in response to specific application challenges that were identified as companies started to apply the Standard. The changes aims to provide reliefs and clarifications to support companies in applying the Standard and to minimise disruption to jurisdictions that are in the process of adopting or using ISSB Standards. The amendments are effective for reporting periods beginning on or after 1 January 2027, with early application permitted. Additionally, the ISSB issued consequential amendments to align financed emission metrics in three SASB Standards with the corresponding amended requirements in IFRS S2.

The International Sustainability Standards Board (ISSB) has published the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy). The new taxonomy reflects IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, IFRS S2 Climate-related Disclosures, and their accompanying guidance. The Taxonomy has been developed to help support dialogue between companies and investors, and will allow investors and other capital providers to search, extract and compare sustainability-related financial disclosures efficiently. The ISSB Taxonomy has been designed to be consistent with the IFRS Accounting taxonomy, and it neither introduces new requirements nor affects a company’s compliance with the standards.

The International Sustainability Standards Board (ISSB) has published a feedback statement to its ‘Request for Information Consultation on Agenda Priorities’ which was issued in May 2023. The Request for Information had sought views on the ISSB’s work priorities for the next two years. The feedback statement summarises feedback from respondents and sets out the ISSB’s 2024—2026 work plan.

The International Sustainability Standards Board (ISSB) agreed at its April 2026 board meeting in Beijing to propose requirements for nature-related disclosures in the form of an IFRS Practice Statement. The proposed statement will complement IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) without changing the requirements of those standards. Where companies need to disclose information on nature-related risks and opportunities under IFRS S1, the Practice Statement will set out the methodology for doing so. The ISSB intends to publish an exposure draft for public comment in October 2026. Application of the Practice Statement will have the full effect of an ISSB Standard for companies that adopt it, while also providing a pathway towards a future standard-based outcome.

The Industry Safety Steering Group (ISSG) has published its fifth independent report on culture change in the built environment sector, stating that progress has been made but that stronger industry leadership, accountability and collaboration are needed to improve building safety. The report welcomes government and regulatory initiatives, including implementation of the Grenfell Tower Inquiry recommendations, the Building Safety Regulator's culture change strategy and work to establish a Single Construction Regulator, while highlighting concerns that parts of the industry remain slow to adopt safer practices and engage with new regulatory requirements. The ISSG also supports the Construction Leadership Council's work on industry culture change and calls for continued action by government, regulators and industry to improve competence, strengthen accountability and embed building safety throughout the construction process.

Information society service provider (ISSP). This is the supplier of an information society service, which is any service normally provided for remuneration at a distance, by means of electronic equipment for the processing (including digital compression) and storage of data, and at the individual request of a recipient of a service.

ISS Governance has published its 2025 Proxy Voting Guidelines for the UK and Ireland, which will apply to shareholder meetings held on or after 1 February 2025. This guidelines encompass the benchmark policy updates announced and published by ISS Governance on 17 December 2024.

The Istanbul Arbitration Centre (ISTAC) and the Permanent Court of Arbitration (PCA) have renewed their cooperation agreement. The agreement enables parties to conduct hearings under either institution's rules at both organisations' headquarters in Istanbul and The Hague. The renewal was marked by a roundtable discussion on 18 June 2025 in Istanbul, focusing on emerging trends in international arbitration. The agreement covers knowledge exchange, capacity building and arbitration proceedings facilitation between the two institutions.

The Istanbul Arbitration Centre (ISTAC) has announced that it is holding a seminar with the New York State Bar Association (NYSBA) on the New York Convention. The seminar will be held on 1 October 2024 in Istanbul.

The Istanbul Arbitration Centre (ISTAC) has published an announcement stating that its Administrative Costs Scale will be revised effective 1 January 2026. The revised scale will apply to all applications submitted on or after this date.