Live · Updated 01 Jan 1970

ESG News & Regulatory Pulse

Daily intelligence on JSE disclosure, Carbon Tax, IFRS S1/S2 and the GRI Standards — written for South African sustainability teams who don't have time to read every gazette.

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Regulatory Pulse

This week's updates

JSE01 Jan 1970

JSE updates Sustainability Disclosure Guidance — IFRS S1/S2 alignment phase 2

The JSE issued an updated Sustainability and Climate Disclosure Guidance, tightening expectations on Scope 3 reporting and assurance readiness for FY2027 reporters.

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Carbon Tax31 Dec 1969

SARS publishes 2026 Carbon Tax Act amendments — allowance phase-down accelerates

Basic tax-free allowance reduces faster than previously gazetted. Combined allowance ceiling drops 5 points for fugitive and process emitters from January 2027.

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IFRS30 Dec 1969

ISSB releases jurisdictional guide for South African S2 climate adopters

Includes worked examples for mining and financial sectors, with explicit reference to National GHG Reporting Regulations methodology.

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DFFE29 Dec 1969

Climate Change Act — sectoral emission targets gazetted for steel, cement and refining

Sector-allocated carbon budgets now binding from the FY2027 reporting cycle. Non-compliance penalties referenced in §27 of the Act.

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GRI28 Dec 1969

GRI 102: Climate Change and GRI 103: Energy approved for January 2027 effective date

Replaces GRI 302 and elements of GRI 305. Adds explicit transition-plan disclosure and Scope 3 category-by-category breakdown.

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SBTi27 Dec 1969

SBTi tightens corporate net-zero standard v2 — interim 2030 target now mandatory

South African applicants in mining and energy will face stricter near-term abatement thresholds, with offsets capped at 5% of residual emissions.

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