v6.1720.0
Links between API pages now end in a slash. The "Related APIs" list on each /developers/api/<topic>/ page and the topic cards on /developers/api/ linked to /developers/api/<topic> without the trailing slash, so every link answered a 301 to the slashed address (the page's canonical). Found by a crawl of every link on a sample of pages (site-jobs crawltrap, 27 Oct 2026); Google lists such links under "Page with redirect". inc/frontend/api-landing.php: both links now write /developers/api/<topic>/, the same address the page gives as its canonical. Page content and titles are unchanged; the pages' review date (gc_api_surface_reviewed apilp) moves 2026-09-18 → 2026-10-27, so dateModified and sitemap lastmod show this edit. PHP parity baseline unchanged (hooks, functions, filters and shortcodes all the same). Affects: /developers/api/ and every /developers/api/<topic>/ page; their sitemap lastmod
v6.1719.1
/changelog/feed/ no longer sends X-Robots-Tag: noindex. v6.1719.0 meant to exempt it but tested is_post_type_archive(), which is false on that feed because the changelog has no post-type archive; the test now reads the post_type query var. Every other feed keeps X-Robots-Tag: noindex, follow. No hooks, functions or classes added. Affects: /changelog/feed/
v6.1719.0
RSS feeds now send X-Robots-Tag: noindex, follow. Google Search Console listed /glossary/transport-logistics-emissions/feed/ (an empty feed) as "Indexed, though blocked by robots.txt": robots.txt disallowed /feed/ and /*/feed/, which stopped Google fetching the feeds but not indexing their URLs, which every archive page links to in its head. New inc/frontend/feed-noindex.php sends the header on every feed except /changelog/feed/, whose status is unchanged. The /feed/, /comments/feed/ and /*/feed/ Disallow lines are removed from robots.txt in the same change, so Google can fetch the feeds and read the header. Feed readers are unaffected. PHP parity baseline: hooks 396 → 397 (+1 add_action, template_redirect), functions 1361 → 1362 (+1 gc_feed_noindex_header). Filters and shortcodes unchanged. Affects: all feed URLs (/feed/, /comments/feed/, /<archive>/feed/); /robots.txt
v6.1718.0
EU Digital Product Passport: Who Needs One, When, and What Goes In It no longer shows the "For developers" API card. Its sub-category (materials-embodied-carbon) picked the embodied-carbon card, with an EN 15978 concrete example, on a page about the battery passport and ESPR; the passport's carbon field must follow the EU PEF method, so no API engine or factor fits. gc_api_cta_standards_args() now returns an empty pitch for digital-product-passport slugs, which drops the card (render() skips a card with no code). Every other standards page keeps its card, including SFDR (PCAF) and the CSRD pages. No hooks, functions or classes added. Affects: /standards/eu-digital-product-passport/
v6.1717.0
[gc_dpp] battery passport explorer: the two filter rows now carry visible labels ("Battery type", "Who can see it"), tied to their button groups with aria-labelledby, and the audience filter's reset button reads "All audiences" instead of "Everyone who can see something". Dates tracker, 19 July 2026 row: the derogation wording now follows Delegated Regulation (EU) 2026/296 Article 2 (dangerous products, damage beyond cost-effective repair, products refused after being offered for donation) instead of the shorthand "health, safety, damage". New CSS class .gc-dpp__flabel (dpp.css). No hooks or functions changed. Affects: /standards/eu-digital-product-passport/ (draft).
v6.1716.0
New [gc_dpp] shortcode for the EU digital product passport page (build plan row 118), built from one data file read by hand from the Official Journal texts on 27 October 2026. Parts: box (where things stand: who needs a passport today, the registry, the next fixed date), tracker (14 dated rows, each with its act, article and a status label: in law or Commission announcement; rows before today are greyed and a "Today" line moves by itself), families (the six laws that require a passport: batteries, ESPR products, detergents, toys, construction products, vehicles), pipeline (ESPR working plan product groups with the Commission's target year and our earliest-date estimate, labelled as an estimate and explained from ESPR Art 4(4) and 72(6)), battery (all 28 Annex XIII battery passport fields, filterable by battery type and audience, with the three fields that cannot be filled yet flagged: carbon footprint, responsible sourcing, recycled content), proposals (COM(2025) 501, 504 and 981, which would change passport content but no date) and summary. Findings recorded in the data: no battery carbon footprint calculation act and no Art 77(9) access-rights act had been published by 27 October 2026, so the carbon footprint field stays empty after 18 February 2027 until that act applies. New script scripts/eu-dpp/dpp-watch.py (–list, –check; exit 3 when the Official Journal holds an act based on or amending the ESPR or the Batteries Regulation that the data file has not seen; stdlib only). The site-jobs job gc-dpp-watch runs –check weekly. New files: inc/shortcodes/sc-dpp.php, dpp.css, dpp.js, assets/data/eu-dpp/dpp.json (schema gc-eu-dpp/v1), and the page hero assets/diagrams/standards-eu-digital-product-passport.svg. Enqueue: gc_dpp added to gc_should_load_amazon_picks_css(), and a dpp.css gate in assets-enqueue.php. Parity baselines: Hooks 395 → 396 and add_shortcode 85 → 86 (+1 gc_dpp); Functions 1346 → 1361 (+15: 14 gc_dpp_* + gc_dpp_shortcode). add_action and add_filter unchanged. Affects: /standards/eu-digital-product-passport/ (new page, draft).
v6.1715.0
CSRD ESRS E1 Disclosure Calculator, datapoint coverage checklist on phones: each requirement's table had four columns (datapoint code, name, value, status) and measured up to 528px inside a 300px card at a 390px screen, so the status pill (covered, to complete, narrative) sat off-screen in both Chrome and Safari. Below 640px each row now stacks: code and status on one line, the datapoint name under it, then the value when there is one. Desktop layout unchanged (checked at 800px). Tested on the live page with the rule injected, Chrome headless and WebKit at 320 and 390px: all 12 tables fit their card and every status pill is visible. CSS only (csrd-esrs-e1-disclosure-calculator.css); no hooks, functions, classes or markup changed. Affects: CSRD ESRS E1 Climate Disclosure Calculator (E1-1 through E1-9)
v6.1714.0
CSRD Applicability Checker, third-country route: question 3 asked whether the group has "an EU subsidiary that itself meets the large-undertaking criteria, or an EU branch with turnover above EUR 200 million". Directive (EU) 2026/470 replaced the subsidiary test with net turnover above EUR 200 million in the preceding financial year (Article 40a(1) of Directive 2013/34/EU, second subparagraph), and the branch counts only where there is no such subsidiary. The question now reads "Do you have an EU subsidiary, or (failing that) an EU branch, with net turnover above EUR 200 million in the preceding financial year?". Verdict logic unchanged. [gc_omnibus part="crosswalk"]: the note under each code table now reads "have been in force since 10 November 2026" once that date passes (it said "enter into force on"). Update schedule: three checks booked (Omnibus I CSRD transposition after 19 March 2027, ESRS digital tagging rules, CSDDD Commission guidelines due 26 July 2027). No hooks, functions or classes changed. Affects: CSRD Applicability Checker
Sources: data.europa.eu/eli/dir/2026/470/oj
v6.1713.0
New [gc_omnibus] shortcode for the CSRD, ESRS and CSDDD pages, built from one data file (assets/data/eu-omnibus/omnibus.json) read against the Official Journal texts: Directive (EU) 2026/470 (Omnibus I), Directive (EU) 2025/794, Delegated Regulation (EU) 2023/2772 and the simplified ESRS in Delegated Regulation (EU) 2026/1563. Parts: dates (CSRD and CSDDD key dates, each with its article), csddd (scope and dates box), csddd-check (three-question CSDDD scope check: more than 5,000 employees and EUR 1.5 billion net worldwide turnover, or more than EUR 1.5 billion EU turnover for non-EU companies), crosswalk (2023 code to simplified code for E1 to E5; E1-6 Gross Scopes 1, 2, 3 becomes E1-8, E1-9 financial effects becomes E1-11), counts (82 disclosure requirements in the 2023 set, 75 in the simplified set), pages (which page does what) and transposition (27 Member States: national measures notified for 2026/470 and 2025/794, from the Publications Office SPARQL endpoint; 4 and 21 countries as of 27 October 2026). CSRD Applicability Checker: the first-wave "transitional obligation" verdict said whether the obligation ends after FY2026 was a national question; Omnibus I limits that route to three financial years from 1 January 2024, so it ends after FY2026 (Member States may also exempt FY2025 and FY2026). The note on which ESRS apply now cites the adopted simplified ESRS (in force 10 November 2026, from FY2027, either set for FY2026) instead of "expected". New script scripts/eu-omnibus/omnibus-nims.py (–fetch, –check); the weekly site-jobs job gc-omnibus-watch runs –check and warns on any new or withdrawn national measure. New files omnibus.css and omnibus.js. Parity: +1 add_shortcode (gc_omnibus), +14 functions (sc-omnibus.php); other hooks unchanged. Affects: /tools/csrd-applicability-checker/ and, as the shortcode is placed, CSRD / ESRS E1 — Climate Disclosure Standard EU Corporate Sustainability Due Diligence Directive (CSDDD) Corporate Sustainability Reporting Directive (CSRD) European Sustainability Reporting Standards (ESRS) and the E1, VSME and E2 to E5 pages
Sources: data.europa.eu/eli/reg_del/2026/1563/oj · data.europa.eu/eli/reg_del/2023/2772/oj · data.europa.eu/eli/dir/2025/794/oj · publications.europa.eu/webapi/rdf/sparql
v6.1712.0
FIX — STALE ADOPTION FIGURES IN THE IFRS S1 AND S2 DIAGRAMS. The IFRS S1 hero said "~21 jurisdictions adopting as of January 2026" and its pin card "~21 JURISDICTIONS (JAN 2026)"; the IFRS S2 hero said "adopted in 25+ jurisdictions". Neither matches the IFRS Foundation's own list (23 finalised profiles, 13 snapshots, one to come, page updated 24 September 2026), and both would go stale again. The S1 hero now reads "Local: applies only where a jurisdiction adopts it", the pin card "4 PILLARS · SINGLE MATERIALITY", and the S2 hero "the baseline local rules build on"; the S2 card "S1+S2 mandatory" (meaning Scope 1 and 2, easily misread as IFRS S1 and S2) now reads "Scope 1+2 required". Featured images follow on deploy. assets/diagrams/standards-ifrs-s1-general-sustainability-disclosures.svg assets/diagrams/pin-ifrs-s1-general-sustainability-disclosures.svg assets/diagrams/standards-ifrs-s2-climate-disclosures.svg DATA — [gc_issb_tracker] notes for three jurisdictions, from their IFRS profiles: Brazil (the Foundation flagged on 25 June 2026 that CVM Resolution 244 of 29 May 2026 changed parts of the regime and the profile is under review), Chile (mandatory reporting moved back a year to periods starting in 2027, reported in 2028; CMF, July 2026) and Nigeria (required for public interest entities from periods starting on or after 1 January 2028, SMEs from 2030). CSV rebuilt. No classification changes. assets/data/issb/jurisdictions.json assets/data/issb/issb-jurisdictions.csv
v6.1711.0
FIX — PHONE LAYOUT OF THE ROW 125 TOOLS. [gc_issb_tracker]: on screens 640px wide or less each jurisdiction is now a card with labelled lines (new issb-tracker.css, loaded only where the shortcode is); the four table columns had squeezed each row into a tall strip at 390px. [gc_nature_exposure]: the currency and unit move into the Amount column header, so cells hold bare numbers and the % column no longer runs off the side of the results table on phones. No figure changes.
v6.1710.0
NEW — [gc_issb_tracker part="table|summary"]: where each of the 37 jurisdictions the IFRS Foundation lists stands on the ISSB Standards (IFRS S1 and S2): approach now and stated target from the 23 jurisdictional profiles, "in progress" for the 13 snapshots, Oman's profile still to come, with the date the Foundation last updated each PDF and a link to it. Filter by approach (issb-tracker.js; the full table shows without JS) and a CSV download. Data: assets/data/issb/jurisdictions.json, read from the Foundation's page (updated 24 September 2026) and its 36 PDFs on 27 October 2026; scripts/issb/issb-jurisdictions.py builds the CSV and compares the live page with the file for the weekly site-jobs check gc-issb-watch. Used on International Sustainability Standards Board (ISSB). NEW — [gc_nature_exposure]: the two metrics in paragraph 30(a) of the ISSB's draft Practice Statement 1 Nature-related Disclosures (ISSB/ED/2026/1, October 2026): amount and percentage of assets or activities vulnerable to nature-related risks, and aligned with nature-related opportunities, broken down by location and by the sensitive-location types in paragraph 31, with the climate overlap in paragraph 33(b). Opens on the ISSB's own Example 2 (Entity C: CU360 million of CU1,500 million = 24%, Region A 20%; aligned revenue 10%), server-rendered and recomputed in nature-exposure.js as the reader edits; nothing is sent or stored. New stylesheet nature-exposure.css, loaded only where the shortcode is. Used on TNFD — Voluntary Today, With ISSB Nature Rules Out for Comment.
Sources: ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/use-by-jurisdiction · ifrs.org/projects/work-plan/biodiversity-ecosystems-and-ecosystem-services/ed-cl-nature-related-disclosures
Editorial
ISO 14067 Product Carbon Footprint was checked against the Official Journal texts read for the new /standards/eu-digital-product-passport/ page. Corrected: the page said the EU Battery Regulation's carbon footprint declaration is "mandatory from February 2027", "references ISO 14067 methodology" and is "the first legally binding application of the ISO 14067 framework in EU regulation", and that the battery passport must hold a footprint "verified to ISO 14064-3" with "explicit uncertainty reporting". The declaration must follow the EU Product Environmental Footprint (PEF) method (Regulation (EU) 2023/1542, Annex II and Art 3(21)), and it applies only 12 months (EV) or 18 months (other types) after the Commission's calculation method act, which had not been published by 27 October 2026 (Art 7). The battery passport itself still starts on 18 February 2027 (Art 77); its carbon field will be empty at launch. The banner now reads "EU battery passport: 18 Feb 2027; its carbon field will follow PEF". Corrected: the page said the ESPR Working Plan names "ISO 14067-aligned product carbon footprints" as expected passport content and that ISO 14067 is "the methodology that the European Commission's underlying technical work references". The Working Plan (COM(2025) 187) sets no calculation method, and no ESPR product-group act had been published by 27 October 2026. The decision tree no longer lists the Battery Regulation, ESPR and the DPP under "use ISO 14067". Working Plan table: removed the rows the plan does not contain (batteries, which fall under their own regulation; construction products; "detergents, paints, lubricants, ICT/electronics"; a 2028 "mid-term review") and added its two horizontal rules (repairability, 2027; recycled content and recyclability of electrical and electronic equipment, 2029). The timeline's 2028 review row is removed for the same reason. Electronics and ICT Product Carbon Footprints (v1.4 → 1.4.1) and Apparel and Textile Product Carbon Footprints (v1.3.1 → 1.3.2): new paragraph on where EU product rules stand for the sector, linking the digital product passport page. EU Product Environmental Footprint (PEF): link added; no wording changed. Affects: /standards/iso-14067-product-carbon-footprint/ /methodology/sector-pcf-electronics-methodology/ /methodology/sector-pcf-apparel-textile-methodology/ /standards/eu-product-environmental-footprint-pef/
Sources: data.europa.eu/eli/reg/2023/1542/oj · data.europa.eu/eli/reg/2024/1781/oj · eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52025DC0187
Editorial
Fourteen pages in the CSRD, ESRS and CSDDD cluster were checked against the Official Journal texts of Directive (EU) 2026/470 (Omnibus I), Delegated Regulation (EU) 2026/1563 (simplified ESRS, adopted 3 July 2026, in force 10 November 2026, from FY2027) and Delegated Regulation (EU) 2026/1560 (VSME). Each page now carries the dates table, code crosswalk or "which page you need" box from the new [gc_omnibus] shortcode (plugin v6.1713.0), so the facts come from one checked file. CSRD ESRS E1 Climate Disclosure (v1.3 → 1.4) and /calculators/csrd-esrs-e1-disclosure-calculator/ (v1.7 → 1.8). The four-wave tables (Wave 2 at more than 250 employees, listed SMEs from FY2026) and "a proposal still under negotiation" are replaced by the enacted test (more than 1,000 employees and more than EUR 450 million net turnover, from FY2027). Corrected: both pages said the Commission may move to reasonable assurance; Omnibus I removed that step (recital 5), so assurance stays limited. Both now say they use the 2023 codes (E1-1 to E1-9) and give the simplified code for each (E1-6 gross Scopes 1, 2, 3 becomes E1-8; E1-9 financial effects becomes E1-11). New search title for the method: "How to Prepare ESRS E1 Disclosures: Step-by-Step Method". /standards/csrd-esrs-e1/ (v1.3 → 1.4). The banner said "simplification proposal in trilogue" and four passages said the amended ESRS were "expected mid-2026"; they now cite Delegated Regulation (EU) 2026/1563 and its dates. VSME Sustainability Reporting — Methodology and Disclosure Approach (v1.4 → 1.5). Said the LSME standard "is a mandatory standard for listed SMEs within CSRD scope"; Omnibus I took listed SMEs out of the CSRD and no LSME standard was adopted. VSME Calculator — EFRAG Voluntary SME Sustainability Reporting Standard (v1.5 → 1.6). Said VSME is only a Commission Recommendation; it has been set in EU law by Delegated Regulation (EU) 2026/1560 since 24 September 2026 (still voluntary, with the value chain cap from FY2027). CSRD ESRS E5 — Resource Use and Circular Economy — The Definitive Reference. "The Omnibus package proposes" replaced by the enacted scope and the simplified E5 (E5-6 removed). Removed: the claim that E5-4 and E5-5 had first-year phase-ins (Appendix C of ESRS 1 phases in E5-6 only). /tools/csrd-applicability-checker/. Corrected: the "transitional obligation" and "indeterminate" answers treated the end of the first-wave obligation as a national question; Omnibus I limits that route to three financial years from 1 January 2024, so it ends after FY2026 (Member States may also exempt FY2025 and FY2026). The third-country foothold test is an EU subsidiary or branch with net turnover above EUR 200 million (the page said a subsidiary meeting the large-undertaking criteria). New section: does the CSDDD apply too, with a three-question check. /standards/eu-csddd-due-diligence-directive/. New "CSDDD after Omnibus I: who and when" box near the top and a scope check (more than 5,000 employees and EUR 1.5 billion net worldwide turnover; non-EU: more than EUR 1.5 billion EU turnover). /glossary/csrd/. New "Before and after Omnibus I" table and a 27-country transposition tracker (national measures notified for 2026/470 and 2025/794, re-read weekly; 4 and 21 countries as of 27 October 2026). /glossary/esrs/. New table of disclosure requirements per standard: 82 in the 2023 set, 75 in the simplified set. ESRS E2 — Pollution, and the Substances Question That Narrowed ESRS E3 — Water, and Why the Metrics Survived the Cull ESRS E4 — Biodiversity After the 61% Cut and VSME: code crosswalk or which-page box added; no wording changed. Affects: /standards/csrd-esrs-e1/ /methodology/csrd-esrs-e1-disclosure-methodology/ /calculators/csrd-esrs-e1-disclosure-calculator/ /methodology/vsme-methodology/ /calculators/vsme-calculator/ /standards/csrd-esrs-e5/ /tools/csrd-applicability-checker/ /standards/eu-csddd-due-diligence-directive/ /glossary/csrd/ /glossary/esrs/ /standards/csrd-esrs-e2/ /standards/csrd-esrs-e3/ /standards/csrd-esrs-e4/ /standards/vsme-efrag-voluntary-sme-standard/
Sources: data.europa.eu/eli/reg_del/2026/1560/oj
Editorial
Six pages in the ISSB and TCFD cluster were corrected against the IFRS Foundation's jurisdictional profiles (use-by-jurisdiction page updated 24 September 2026) and given separate jobs, so they stop competing for the same searches. IFRS S2 Climate-Related Disclosures (v1.1.1 → 1.2.0). The May 2026 adoption tables are replaced by a dated, sourced table and the weekly-checked ISSB tracker. Corrected: Chile's mandatory reporting starts with periods beginning in 2027, reported in 2028 (the page said 1 January 2026; CMF moved it in July 2026); Nigeria permits the standards now and requires them for public interest entities from periods starting 1 January 2028 (the page said mandatory); Brazil's profile is under review after CVM Resolution 244 of 29 May 2026 (the page said mandatory from 1 January 2026); the UK issued UK SRS S1 and S2 for voluntary use on 25 February 2026 (the page said in consultation); the SEC proposed rescinding its climate rule in May 2026 (Release No. 33-11421). Removed: "twenty-one jurisdictions… thirty-six in the pipeline", "more than half of global GDP" and Hong Kong "effective 1 August 2025", none of which the page sourced. The Quick Answer no longer says SASB metrics are mandatory: IFRS S2 requires industry-based metrics and the SASB-derived guidance must be considered. The nature outlook now reflects the ISSB's October 2026 draft Practice Statement (not a BEES standard "within two to three years"). New search title "IFRS S2 Climate-related Disclosures: Summary & Requirements". IFRS S2 Climate-Related Disclosures Methodology (v1.3 → 1.4). Now the step-by-step preparation guide: H1 "How to Prepare an IFRS S2 Climate Disclosure" (it shared its H1 with the standards page). The adoption table becomes "Step one: which version of IFRS S2 applies" (Australia AASB S2 cohorts from 1 January 2025, 1 July 2026, 1 July 2027; Japan SSBJ from years ending March 2027; UK SRS voluntary; Canada CSDS voluntary; EU ESRS E1). Corrected: the TCFD disbanded in October 2023, not October 2024 (four places); the UK and Canada were described as making ISSB disclosure mandatory. IFRS S1 General Sustainability Disclosures. H1 is now the standard's full title, "IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information". "Around 21 jurisdictions as of January 2026" (S&P Global) replaced in the timeline, adoption section and two FAQs by the Foundation's classification; Brazil "mandatory from 2026" corrected as above; the worked illustration is renamed "IFRS S1 Example: A Non-Climate Disclosure, Step by Step". TCFD. H1 "TCFD: Meaning, 4 Pillars and 11 Recommended Disclosures". Added: the eleven recommended disclosures in the Task Force's wording (Final Report, June 2017, Figure 4); its risk and financial-impact examples (Table 1); the five opportunity areas and four financial-statement categories; a section on how physical risk is reported now (IFRS S2 paragraph 29(c)); two FAQs. TCFD Recommendations (v1.1 → 1.2). Jurisdiction table corrected: UK SRS issued for voluntary use (was "FCA transition pending"); Canada's CSDS voluntary and the CSA climate rule paused in April 2025 (was "mandatory from 2026"); Brazil as above; SEC rescission proposed May 2026; Singapore requires Scope 3 from FY2026 only for Straits Times Index issuers (was "all listed issuers"). Unsupported "first jurisdiction" claims for Australia and Hong Kong removed. IFRS S2 Transition Relief Checker: said the checker holds "the IASB text"; Appendix E is ISSB text. Links added to the preparation method, standard reference, calculator and adoption tracker. Each S2 and TCFD page now opens with a short guide to which sibling page does which job. Companion engineering change: plugin v6.1712.0 (diagram adoption counts removed; tracker notes for Brazil, Chile, Nigeria). Affects: /standards/ifrs-s2-climate-disclosures/ /methodology/ifrs-s2-climate-disclosure-methodology/ /standards/ifrs-s1-general-sustainability-disclosures/ /glossary/tcfd/ /standards/tcfd-recommendations/ /tools/ifrs-s2-transition-relief-checker/
Sources: assets.bbhub.io/company/sites/60/2021/10/FINAL-2017-TCFD-Report.pdf
Editorial
/standards/tnfd/ (v1.0 → 1.1.0) and /glossary/issb/ updated for the ISSB's nature exposure draft and the IFRS Foundation's jurisdiction list (build plan row 125). TNFD. The adopter count moves from 730 to "more than 800 by September 2026" (ISSB/ED/2026/1 Basis for Conclusions BC59(e)). The page told readers not to wait for an ISSB nature standard; the ISSB has now published ISSB/ED/2026/1, a draft Practice Statement (not a Standard), open for comment until 19 February 2027, and the page says so. New section on what the draft asks, paragraph by paragraph (LEAP v2.0 optional, paragraphs 10 to 12; the two metrics in paragraph 30(a), based on TNFD core metrics C7.0 and C7.1 per BC191, with no physical/transition split). New calculator for the paragraph 30(a) metrics, opening on the ISSB's own Example 2 (Entity C: CU360 million of CU1,500 million = 24%; Region A 20%; aligned revenue 10%). The pillar table gains an ISSB crosswalk column. Two FAQs added (10 in total); sections renumbered; reviewed date 27 October 2026. ISSB. New adoption section with the IFRS Foundation's classification of all 37 jurisdictions it lists (page updated 24 September 2026): 23 profiles (3 full adoption, 7 with limited transition reliefs, 1 climate-only, 6 partly incorporating, 6 permitting), 13 snapshots still in progress, Oman's profile to come; 19 of the 23 state a target of full adoption. Explains the UK (UK SRS issued 25 February 2026 for voluntary use), Canada (CSDS voluntary; CSA rule paused April 2025) and the EU (ESRS, not ISSB). New "what comes next" section (nature draft, December 2025 IFRS S2 amendments, SASB). The FAQ on whether the standards are mandatory now gives these counts; three FAQs added (which countries, the UK, nature). Affects: /standards/tnfd/ /glossary/issb/
Authored by Jeremiah Say. Verified by GreenCalculus Engineering.