The defining feature of the quarter was operational resilience. SAMA, the CBUAE and QCB set board-level expectations, firm deadlines and tighter incident reporting. In India, market-risk capital, CVA,...
California’s first SB 253 emissions reports are due 10 November 2026. The revised ESRS now applies to about 6,000 companies, and the UK and EU have agreed to link their carbon markets. This edition also...
Q3 2026 saw 63 IPO listings in India, the most ever in a single quarter, even as the secondary market stayed weak. This edition looks at what drove the surge: SEBI’s one-time relief, smaller issue sizes,...
Responsibility for climate action is also redistributing, not disappearing. As US federal rules on power plants and endangered species narrow, the practical burden moves to states and cities, courts, capital...
The Greenhouse Gas Protocol’s decision to merge its corporate accounting guidance with ISO cuts out a long-standing source of duplicated effort, and the SBTi’s call for input on the Forest, Land and Agriculture...
In the GCC's evolving regulatory environment, where reporting timelines are among the most demanding in the region, ICoFR requirements are being progressively strengthened, IFRS 18 is approaching implementation,...
Executive Summary
The second edition of the Uniqus “Regulatory Pulse” bulletin covers key regulatory developments and supervisory themes observed across India and the Middle East over the quarter...
In the News
Global
Record Climate Finance by Multilateral Development Banks Reaches USD 163 Billion in 2025
In a significant boost for global climate action, multilateral development banks (MDBs) achieved...
In this edition, we examine the key developments shaping the IPO landscape during H1 2026. We analyze market activity, sectoral trends, subscription patterns, listing performance, and the evolving use...
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IN THE NEWS
GLOBAL
SBTi Unveils Enhanced Corporate Net-Zero Standard 2.0
The Science Based Targets Initiative (SBTi) has released Version 2.0 of its Corporate Net-Zero Standard, marking a significant...
Foreword
Greetings, and welcome to the latest edition of Uniqus’ Sustainability & Climate Pulse
In this edition, we cover the most significant reset to the Science Based Targets initiative since...
The AI Application Layer: A New Software Taxonomy
A new category of software company has emerged—one that builds its products not from raw code alone, but on top of foundation models created by others....
India’s primary markets in 2026 have been defined by a paradox of volatility and resilience. Against a backdrop of global uncertainty, spanning tariff-related concerns, geopolitical tensions, currency...
In the News
This section focuses on key developments globally, in the USA, India, and the Middle East. It examines the latest news and assesses its potential impact on regional landscapes, businesses,...
GLOBAL NAVIGATION AND GCC RESILIENCE
The first quarter of 2026 unfolded in a more balanced global market environment, with major indices moderating from the stronger momentum seen in earlier periods. The...