Governance Milestone Gap Analysis — Regulator Archives (2025 refresh)

Zeph Tech’s governance feed had limited coverage of major regulator-driven deadlines spanning board accountability, sustainability reporting, and operational resilience. A review of official regulator archives identified the following 23 milestones that were not yet represented in the feed. Each item is now covered by a new Governance briefing to close the gap.

United Kingdom

• FRC — UK Corporate Governance Code 2024 (Provision 29): Boards must publish an internal controls declaration for periods beginning on or after 1 January 2026. Source
• FRC — Minimum Standard for FTSE 350 Audit Committees: Mandatory from 1 January 2025 for premium-listed companies. Source
• PRA — SS1/23 Model Risk Management Principles: Firms must evidence compliance by 17 May 2024. Source

United States

• SEC — Climate-Related Disclosures (Release No. 33-11275): Large accelerated filers must comply from FY2025; accelerated filers follow in FY2026. Source
• PCAOB — QC 1000 Quality Control Standard: Effective for audits of fiscal years beginning on or after 15 December 2025. Source
• Federal Reserve/OCC/FDIC — Climate Risk Principles: Apply to institutions with assets over $100 billion, with supervisory focus during 2024 exams. Source
• NYDFS — Circular Letter No. 2 (2024): Requires AI governance for life insurers effective immediately. Source

Canada

• OSFI — Guideline B-15 Stage 1: D-SIBs and IAIGs must comply for fiscal years ending on or after 31 October 2024. Source
• Fighting Against Forced Labour and Child Labour in Supply Chains Act: First board-approved reports due 31 May each year. Source

Latin America

• Brazil CVM Resolution 193: Mandates IFRS S1/S2-aligned disclosures from FY2026 for listed companies. Source

Asia-Pacific

• HKEX — Climate Disclosure Listing Rule Amendments: ISSB-aligned disclosures required for FYs starting 1 January 2025. Source
• Singapore ACRA/SGX RegCo Sustainability Roadmap: Listed issuers adopt ISSB-aligned climate reporting from FY2025. Source
• Reserve Bank of India — Master Direction on IT Governance: Effective 1 April 2025 for regulated entities. Source
• SEBI — BRSR Core Assurance (FY2025): Extends reasonable assurance to top 250 listed entities. Source
• ASX Corporate Governance Principles 5th Edition: Applies to FYs commencing on or after 1 July 2025. Source
• APRA CPS 190: Recovery and exit planning standard effective 1 January 2025. Source
• APRA CPS 230: Operational risk management standard effective 1 July 2025. Source

European Union

• ESMA — ESG Fund Name Guidelines: Enforceable from 13 November 2024 with six-month transition for existing funds. Source
• CSDDD (Directive (EU) 2024/1760): First compliance wave on 26 July 2027 for companies with >5,000 employees and €1.5 billion turnover. Source
• Data Act (Regulation (EU) 2023/2854): Applies from 12 September 2025, imposing governance duties for data sharing and cloud switching. Source

Global Standards

• IFRS S1 & IFRS S2: Effective for annual periods beginning 1 January 2024. Source
• IAASB ISSA 5000: Assurance standard effective for periods beginning 15 December 2026. Source

Additional Sector Governance Highlights

• SEC Climate Rule (Large Accelerated vs Accelerated Filers): Separate governance cadences for FY2025 and FY2026 filers ensure tailored board readiness. Source
• NYDFS Insurance AI Governance: Sets precedent for state-level AI oversight in life insurance markets. Source

Each milestone now maps to a Governance briefing in zephtech-site/content/feed/ with updated taxonomy tags, ensuring the dashboards and feed accurately reflect the breadth of global governance mandates.