What good is disclosure if it doesn’t drive real change? Eco Sustainability comments on the ISSB's effort to go beyond principles.

Should early movers wait for the rest of the world to catch up? Eco Sustainability supports an early effective date for IFRS S2 amendments - if paired with guidance and a fair buffer period to ensure no one gets left behind.

Can the same ton of methane mean different things in different countries? Eco Sustainability argues that letting jurisdictions use different GWP values risks breaking comparability and weakening the scientific integrity of climate disclosures.