Judge Nazmul Hasan

Mandatory ISSB Climate Disclosures and Corporate ESG Governance: Legal Liabilities for Global Supply Chains in 2026 The era of voluntary corporate sustainability reporting has formally closed. As organizations enter the late 2026 reporting cycles, international capital markets are witnessing the full-scale legal activation of mandatory climate disclosure regimes. Spearheaded by the International Sustainability Standards Board (ISSB), the dual framework of IFRS S1 and IFRS S2 has shifted sustainability from public relations materials directly into statutory corporate filings, regulatory audit perimeters, and securities offering prospectuses. This regulatory evolution brings severe compliance exposures for global supply chains. As first-year transition reliefs expire in primary capital hubs, multinational corporations must report not only their direct operational footprints, but also the complex indirect emissions embedded across their upstream and downstream value chains. For C...