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Italy’s luxury fashion houses — synonymous with heritage, precision, and timeless elegance — are facing their most profound test: ESG accountability. In 2025 alone, Tod’s, Giorgio Armani, Valentino, and Loro Piana have each come under scrutiny for alleged gaps between their ethical commitments and the realities of their supply chains.…

The European Commission has quietly detonated a small regulatory earthquake beneath Europe’s insurers.After years of consultations, spreadsheets and actuarial wrangling, Brussels is preparing the most ambitious overhaul of Solvency II since its inception. The new Delegated Regulation, due to take effect in 2027, softens the capital straitjacket that has long…

In the corridors of corporate disclosure, a modest shift is underway. The Global Reporting Initiative (GRI), a prominent standard-setter in sustainability reporting, has published a draft of its new Topic Standard “Monetary Flows” (to replace the current “Economic Performance” standard) that seeks to pull the financial curtain back across not…

In the vast steppe of Central Asia, where the economic engine has long been driven by hydrocarbons, heavy industries and agriculture, a subtle but meaningful shift is under way. The concept of environmental, social and governance (ESG) criteria—until recently viewed as the preserve of European asset managers and large multinational…

A technical interpretation of ASIC Regulatory Guide 280 (March 2025) 1. The new reporting era Australia’s sustainability reporting framework has entered a new phase of legal and operational maturity. With the release of ASIC Regulatory Guide 280 – Sustainability Reporting (RG 280) in March 2025, sustainability disclosure has formally joined…

On 10 October 2025, ESMA released a follow-up Public Statement clarifying the transitional application of revised MiFID II / MiFIR rules following the legislative reforms enacted earlier in 2024. This Statement (No. 2) builds on the original guidance from March 2024 and addresses several priority areas: commodity derivatives and emission…

Introduction & Policy Context On 9 October 2025, ESMA published a consultation paper proposing Regulatory Technical Standards (RTS) that flesh out the revised participation requirements under EMIR 3 (Regulation (EU) 2024/2987). EMIR 3 amends the original EMIR regime by strengthening risk management in central clearing and improving market access. One…

The glaciers in the Swiss Alps are shrinking faster than scientists once dared to predict. Summers feel hotter, storms more violent, and the rhythms of daily life—ski tourism, mountain farming, even the stability of the country’s hydropower—are shifting. Against this backdrop, Switzerland is trying to answer a question that carries…

Generation Impact Global (GIG) is a Swiss RegTech company headquartered in Geneva, created with one clear purpose: to bring order and accountability to the complex world of sustainability reporting. In a business landscape where transparency and impact have become strategic imperatives, GIG develops tools that help organisations collect, manage, and…

The IFRS Foundation has published new educational material to assist companies in disclosing the anticipated financial effects of sustainability-related risks and opportunities, in line with the ISSB Standards. The guidance also explores how this aligns with the European Sustainability Reporting Standards (ESRS). What’s in the guidance The resources, introduced by…