European Sustainability Reporting Standards (ESRSs) will significantly expand the reporting requirements for many entities operating in the EU, including a requirement to measure and disclose Scopes 1, 2 and 3 emissions, along with explaining how climate risks affect an entity's governance, strategy, business model and metrics and targets. BDO's Sustainability At a Glance - ESRS E1 Climate Change summarises ESRS E1 down to 7 pages.

Measuring Scope 1, 2 and 3 emissions will be a fundamental requirement in sustainability reporting frameworks, including IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and US SEC rules. BDO’s Sustainability At a Glance – The Greenhouse Gas Protocol summarises hundreds of pages of guidance on how greenhouse gas emissions are measured into a few pages with worked examples.

The European Commission's proposed Corporate Sustainability Reporting Directive (CSRD) would significantly expand the scope of sustainability reporting in the EU. BDO's ISR Bulletin summarises the key differences in the proposals as set out by different bodies of EU government, as well as differences in comparison to the current NFRD framework.

BDO has published ISR Bulletin 2022/01 - 31 December 2021 year-end Sustainability Reporting Update. 2021 has been a landmark year in the history of sustainability standards development. This ISR Bulletin summarises the major events that have led up to the formation of the ISSB in 2021, along with a year-end 'snapshot' of sustainability standards and a summary of what you can expect in 2022.

BDO has released IFR Bulletin 2022/01 summarising the activities in standard setting by IASB during the year 2021. The Bulletin provides a concise list of standards and amendments that became effective during the last year or will become effective in the coming years. It also provides a snapshot of IASB’s standard setting projects, maintenance projects and research projects as well as IFRS Interpretation Committee’s activities, including IFRIC agenda decisions.