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Wednesday, 27 May 2026 · Vol I · No. 001

The Climate Brief

Original analysis of the climate-capital stack
Issue No. 001

Wednesday, 27 May 2026

A snapshot of the brief as it ran on Wednesday, 27 May 2026. Permanent issue page.

Policy & Regulation

Global

IFRS, GRI Expand Collaboration to Align Sustainability Reporting Standards

The IFRS Foundation and the Global Reporting Initiative (GRI) have issued a joint statement reaffirming and expanding their collaboration to harmonize global sustainability reporting standards. This renewed commitment ensures that sustainability and financial disclosure standards operate in a complementary manner, aiming to reduce complexity and duplication for companies subject to multiple regulatory frameworks. The initiative underscores the importance of coordinated reporting frameworks that minimize duplicative effort while improving the overall quality of corporate disclosure.

China

China's new Environmental and Ecological Code: systemic governance reform or business as usual?

The Grantham Research Institute examines China's newly introduced Environmental and Ecological Code, situating it within the broader landscape of international climate framework legislation.

Global

Elemental Impact teams with hyperscalers to deploy clean tech solutions

Elemental Impact is partnering with major cloud hyperscalers to bring solar, wind, and battery storage to data center buildouts.

Europe and UK

ESMA identifies areas for further supervisory convergence on compliance and internal audit in the funds sector

ESMA published the results of its 2025 Common Supervisory Action on the compliance and internal audit functions of fund managers, conducted with all EU and EEA national supervisors.

Europe and UK

FCA opens doors to support fast-growing financial firms

The FCA has expanded its Scale-up Unit to accept applications from solo-regulated firms, offering them tailored regulatory support to scale sustainably.

Opinion in this issue