ESG is entering the annual re,orting ,rocess. This means that sustainability information will need to be reconciled with financial information, and that the number of people involved in the process will greatly increase
Assurance will be mandated. First, with limited assurance from 2026, and then with reasonable assurance from 2028
The mandate focuses on trust and trans,arency. Organisations will need to ensure data accuracy and consistency as well as working to gain greater oversight of both data and process