Regulatory reference
ESG laws, without the maze.
Browse reviewed laws by jurisdiction and status. Each entry links to the official text and states when it was last checked.
80 laws
CNV General Resolution 788/2019
Comply-or-explain sustainability reporting annexed to financial statements, following GRI/SASB-style frameworks, with assurance encouraged; ISSB localisation under study.
- Applies
- 2019-12-30
- Scope
- Argentine listed companies
Corporations Act Ch 2M + AASB S2 — mandatory climate reporting
Mandatory annual sustainability report with AASB S2 climate statements: governance, strategy, risk management, metrics and targets; ≥2 scenarios including one consistent with 1.5°C; Scope 1/2 from year one, Scope 3 from year two; assurance laddering to reasonable assurance.
- Applies
- 2025-01-01
- Scope
- Group 1: 2 of 3 ≥A$500m revenue / ≥A$1bn assets / ≥500 emp (from 1 Jan 2025); Group 2: ≥A$200m/≥A$500m/≥250 (Jul 2026); Group 3: ≥A$50m/≥A$25m/≥100 (Jul 2027; Budget proposal raises proprietary thresholds to A$100m/A$50m); NGER reporters and asset owners
Modern Slavery Act 2018 (Cth)
Annual Modern Slavery Statement addressing seven mandatory criteria (s.16(1)(a)–(g)), board-approved, signed, lodged within six months and published on the public Register.
- Applies
- 2019-01-01
- Scope
- Entities with ≥A$100m consolidated revenue
NGER Act 2007 + Safeguard Mechanism
Australia's emissions-measurement backbone plus a declining-baseline scheme for large industrial facilities, with tradeable Safeguard Mechanism Credits and ACCU offsets.
- Applies
- 2008-07-01
- Scope
- Facilities ≥25 kt CO₂e or ≥100 TJ; corporates ≥50 kt / ≥200 TJ; Safeguard: facilities >100 kt CO₂e Scope 1
BCB sustainability & climate rules
Central-bank rules embedding social, environmental and climate risk into bank risk management, with TCFD-aligned disclosure and the CBPS sustainable taxonomy for classifying green activities.
- Applies
- 2021-09-15
- Scope
- Brazilian banks and financial institutions (by prudential segment)
CVM Resolution 59/2021 (amended by Res 193/2023; Res 244)
ESG disclosure in the reference form — risk factors, key indicators, materiality, framework use (SASB/TCFD/GRI), assurance status, GHG scopes — with ISSB-based reporting voluntary after CVM revoked the mandatory phase in 2025.
- Applies
- 2022-01-31
- Scope
- Brazilian listed companies (Formulário de Referência filers)
Competition Act greenwashing provisions (Bill C-59)
The strictest claims-substantiation statute in the set: product-level environmental claims require an adequate and proper test conducted before the claim; business/activity-level claims require substantiation in accordance with an internationally recognised methodology, with the burden on the business.
- Applies
- 2024-06-20
- Scope
- Any business making environmental-benefit claims in Canada
CSA mandatory climate disclosure rule (NI 51-107)
The Canadian Securities Administrators' mandatory climate-disclosure rule, modelled on TCFD/ISSB, paused in April 2025 amid global regulatory uncertainty.
- Applies
- Date pending
- Scope
- Would apply to reporting issuers (listed companies)
CSDS 1 & CSDS 2
ISSB-aligned Canadian standards with extended transition reliefs: climate-only focus permitted initially, Scope 3 and scenario analysis deferred to FY2027.
- Applies
- 2025-01-01
- Scope
- Voluntary for all Canadian entities; mandatory adoption a provincial/CSA decision (paused)
Fighting Against Forced Labour and Child Labour in Supply Chains Act
Annual public report on forced- and child-labour risks and measures across supply chains — seven mandatory elements under s.11(3)(a)–(g), including remediation of lost income to vulnerable families and effectiveness assessment.
- Applies
- 2024-01-01
- Scope
- Listed companies and entities producing/selling/importing goods meeting 2 of 3: C$20m assets / C$40m revenue / 250 employees
OSFI Guideline B-15
Climate risk-management expectations: governance and risk-appetite integration, standardised scenario analysis and stress testing, and phased GHG disclosure including financed emissions.
- Applies
- 2023-03-07
- Scope
- Federally regulated financial institutions
MOF Basic Standards for Corporate Sustainability Disclosure
The national ISSB-aligned baseline: disclosure of sustainability risks, opportunities and impacts (financial AND impact materiality) across four elements — governance, strategy, risk/opportunity management, metrics and targets.
- Applies
- 2024-12-17
- Scope
- Voluntary trial for all enterprises; phased mandatory rollout planned from key sectors/listed companies toward a 2030 unified system
SSE Guideline No. 14 / SZSE No. 17 / BSE sustainability reporting
China's first mandatory listed-company sustainability regime: standalone reports across 21 topics with double materiality (双重重要性), climate disclosures including Scope 1/2 (Art. 25), targets and reductions, and social topics from rural revitalisation to supply-chain security.
- Applies
- 2024-05-01
- Scope
- SSE 180 / STAR 50 / SZSE 100 / ChiNext constituents + dual-listed (A+H) companies; voluntary otherwise; BSE fully voluntary
Carbon Border Adjustment Mechanism (CBAM)
Prices the embedded carbon of covered imports at the EU ETS price, mirroring the phase-out of free allowances. The definitive regime runs from 1 January 2026 with authorised-declarant status, embedded-emissions verification and certificate surrender; the 2025 simplification introduced a single 50-tonne de-minimis threshold exempting ~90% of importers.
- Applies
- 2026-01-01
- Scope
- Importers of cement, iron & steel, aluminium, fertilisers, electricity, hydrogen above the 50-tonne annual mass threshold
Corporate Sustainability Due Diligence Directive (CSDDD)
Mandates risk-based human-rights and environmental due diligence across a company's own operations, subsidiaries and chain of activities, integrating due diligence into policies and management systems. Omnibus I cut scope sharply, removed the harmonised civil-liability regime and the climate-transition-plan obligation, and moved to a single 2029 application date.
- Applies
- 2029-07-26
- Scope
- Companies with >5,000 employees AND >€1.5bn net worldwide turnover (post-Omnibus thresholds)
Corporate Sustainability Reporting Directive (CSRD)
The EU's core ESG disclosure law: in-scope companies report under the ESRS in a dedicated section of the management report, applying double materiality across environment, social and governance topics, with assurance phasing from limited. Omnibus I narrowed scope and the Commission must adopt a simplified ESRS by September 2026.
- Applies
- 2024-01-01
- Scope
- Large undertakings with >1,000 employees AND >€450m net turnover (post-Omnibus); listed SMEs removed; non-EU groups via Art. 40a (>€450m EU net turnover)
Empowering Consumers Directive (EmpCo)
The EU's anti-greenwashing law. Adds Annex I banned practices: generic environmental claims without demonstrated recognised excellent performance; claims based on offsetting that a product is climate-neutral; self-created sustainability labels; and durability/obsolescence misrepresentations. Works alongside UCPD Articles 6/7 on misleading actions and omissions.
- Applies
- 2026-09-27
- Scope
- All traders making environmental claims to EU consumers
ESMA fund-names guidelines
Gates ESG/sustainability fund names: ≥80% of investments meeting E/S characteristics plus exclusion screens — PAB-level exclusions for 'sustainable'-named funds, CTB-level for transition/ESG terms.
- Applies
- 2024-11-21
- Scope
- EU fund managers using ESG/sustainability terms in fund names
EU Deforestation Regulation (EUDR)
Bans placing or exporting covered commodities/products unless deforestation-free, produced legally, and covered by a due-diligence statement. Post-2025/2650, the DDS duty sits with the first operator placing the product on the market; downstream actors keep reference numbers; micro/small operators file a simplified declaration and may use postal addresses instead of geolocation points.
- Applies
- 2026-12-30
- Scope
- Operators and traders placing/exporting cattle, cocoa, coffee, oil palm, rubber, soya, wood and derived products on the EU market
EU Green Bond Standard
Voluntary gold standard: proceeds fully allocated to Taxonomy-aligned activities (15% flexibility pocket), external review, and supervised external-reviewer registration.
- Applies
- 2024-12-21
- Scope
- Issuers voluntarily using the 'European Green Bond' designation
EU Taxonomy Regulation
The EU's classification system for environmentally sustainable economic activities: an activity qualifies if it substantially contributes to one of six objectives, does no significant harm to the others, meets minimum safeguards, and satisfies technical screening criteria. Feeds SFDR product disclosures and CSRD KPI reporting.
- Applies
- 2022-01-01
- Scope
- Financial market participants (product disclosures) and CSRD/NFRD-scope undertakings (turnover/CapEx/OpEx KPIs)
Forced Labour Regulation
Prohibits products made with forced labour (ILO Convention No. 29 definition) from the EU market. Authorities investigate using a risk-based approach against a Commission database of forced-labour risk areas and products; decisions apply EU-wide via the information portal.
- Applies
- 2027-12-14
- Scope
- All companies placing or making products available on the EU market or exporting from it — no size threshold
Sustainable Finance Disclosure Regulation (SFDR)
Governs how financial-market participants disclose sustainability risks, principal adverse impacts and the E/S characteristics (Art. 8) or sustainable-investment objective (Art. 9) of products. SFDR 2.0 would replace Articles 8/9 with product categories (sustainable / transition / ESG basics) and a 70% portfolio threshold; trilogues run Q4 2026 to mid-2027.
- Applies
- 2021-03-10
- Scope
- Financial market participants and financial advisers (entity and product level)
VSME Standard
A voluntary, proportionate sustainability-reporting standard for SMEs — Basic and Comprehensive modules — positioned as the value-chain cap limiting what large companies and financiers may demand from small suppliers.
- Applies
- 2025-07-30
- Scope
- Non-listed SMEs reporting voluntarily (outside CSRD scope)
Duty of Vigilance Law
Requires in-scope companies to establish, publish and implement an effective vigilance plan covering severe human-rights, health/safety and environmental harms across own operations, subsidiaries and established subcontractor/supplier relationships.
- Applies
- 2017-03-27
- Scope
- Companies with ≥5,000 employees in France or ≥10,000 worldwide (incl. subsidiaries)
French CSRD transposition
Transposes the CSRD into French law (Code de commerce), including the statutory auditor / independent third-party assurance requirement and criminal-liability exposure for management-report misstatements — among the strictest national implementations.
- Applies
- 2024-01-01
- Scope
- French companies in CSRD scope (as recalibrated by Omnibus I)
Loi Climat et Résilience — Art. 29
Climate disclosure for financial market participants exceeding TCFD: strategy alignment with the Paris Agreement, biodiversity strategy, GHG emissions (incl. financed, Scope 3), targets, and ESG integration in governance and risk management.
- Applies
- 2021-08-22
- Scope
- Asset managers and institutional investors (France-regulated)
German CSRD transposition bill
Germany missed the CSRD transposition deadline and is under EU infringement proceedings; the draft bill implements CSRD with a temporary small-company exemption and will now fold in Omnibus I changes.
- Applies
- Date pending
- Scope
- German companies in CSRD scope once enacted
Supply Chain Due Diligence Act (LkSG)
Human-rights and environmental due-diligence duties across the supply chain: risk analysis, preventive and remedial measures, complaints procedure, documentation and annual reporting to BAFA. Enforcement de-escalated in 2025-26 ahead of CSDDD transposition.
- Applies
- 2023-01-01
- Scope
- Companies with ≥1,000 employees in Germany (reform proposals would raise the bar; act stalled)
BRSR Core (assurance + value chain)
Assurance/assessment over nine BRSR Core attributes (GHG incl. intensity, water, waste, energy, well-being/safety, gender diversity, POSH, inclusive development, fair conduct); value-chain disclosure now voluntary with partner thresholds ≥2% of purchases/sales up to 75% cumulative.
- Applies
- 2023-04-01
- Scope
- Phased: top 150 → 250 → 500 → top 1,000 listed companies
Companies Act 2013, s.135 — CSR
The world's first statutory CSR-spend mandate: ≥2% of three-year average net profits on Schedule VII activities, with CSR Committee governance, policy and board-report disclosure, and unspent-amount escrow rules.
- Applies
- 2014-04-01
- Scope
- Companies meeting any of: net worth ≥₹500 crore / turnover ≥₹1,000 crore / net profit ≥₹5 crore
SEBI Business Responsibility and Sustainability Report (BRSR)
Annual ESG report structured around the nine NGRBC Principles with ~140 indicators split between Essential (mandatory) and Leadership (voluntary), filed within the annual report.
- Applies
- 2022-04-01
- Scope
- Top 1,000 listed companies by market capitalisation
Climate Risk Management & Scenario Analysis (CRMS)
Climate risk integration, stress testing and scenario-analysis expectations rolling out across the banking sector.
- Applies
- 2024-01-01
- Scope
- Banks, systemic first
Indonesia Green Taxonomy (TKBI)
Traffic-light activity classification — green / yellow (transition) / red — across sectors including critical minerals and early coal-retirement financing.
- Applies
- 2022-01-20
- Scope
- Banks report portfolio alignment; voluntary elsewhere
POJK 51/2017 — Sustainable Finance
Foundational sustainable-finance regulation: annual Sustainability Reports plus Sustainable Finance Action Plans (RAKB), GRI-based content, OJK supervisory review.
- Applies
- 2017-07-27
- Scope
- Financial services institutions, issuers and public companies (phased by size)
SEOJK E020 (IDX sustainability report format)
Exchange-level sustainability-report content and format rules aligned with POJK 51 and GRI, feeding IDX ESG indices.
- Applies
- 2021-01-01
- Scope
- IDX-listed companies
Italian Stop-the-Clock / Omnibus transposition
Implements the Stop-the-Clock deferral of Wave 2/3 reporting by two years and will implement Omnibus I scope and content changes into Italian law.
- Applies
- Date pending
- Scope
- Italian Wave 2/3 companies (deferral) and Omnibus recalibration
Legislative Decree 125/2024 (CSRD transposition)
Italy's CSRD transposition: ESRS reporting in the management report (relazione sulla gestione), sustainability assurance by the statutory auditor or accredited third party, CONSOB supervision.
- Applies
- 2024-09-25
- Scope
- Italian companies in CSRD scope
Annual securities report sustainability section
Introduced a mandatory sustainability section in the yuho: governance and risk-management disclosure for all companies; strategy and metrics/targets where material; mandatory human-capital and diversity indicators.
- Applies
- 2023-03-31
- Scope
- All listed companies (annual securities report filers)
SSBJ Standards + FIEA mandatory amendment
Japan's ISSB-aligned mandatory regime, enacted July 2026: sustainability disclosures filed inside the annual securities report with Inline XBRL via EDINET, Scope 1/2 mandatory, Scope 3 where material, and a safe-harbour concept for Scope 3 misstatements.
- Applies
- 2027-04-01
- Scope
- TSE Prime companies by market cap: ≥¥3tn (2027), ≥¥1tn (2028), ≥¥500bn (2029); assurance one year after each cohort
CNBV sustainability disclosure provisions
Mandatory ISSB-aligned (IFRS S1/S2) annual sustainability reporting with GHG Protocol explicitly mandated — the first North American jurisdiction to mandate IFRS S1/S2, phasing from Scope 1/2 to Scope 3 and from limited to reasonable assurance.
- Applies
- 2026-01-01
- Scope
- All securities issuers (~86% of equity market cap); financial institutions exempt
Ley General de Economía Circular (LGEC)
Mexico's framework circular-economy law: binding obligations to design out waste, extend product lifecycles and integrate secondary raw materials, with extended-producer-responsibility architecture and reporting duties — raising the substantiation bar for circularity claims in Mexico.
- Applies
- 2026-01-19
- Scope
- Producers and economic operators in scope of the national circular-economy instruments
NIS A-1 / B-1 (CINIF)
Mexican sustainability information standards: NIS A-1 (assurance) and NIS B-1 with ~30 Basic Sustainability Indicators (IBSOs), forming the measurement and assurance backbone of the CNBV regime.
- Applies
- 2025-01-01
- Scope
- Mexican companies reporting under NIF (voluntary baseline; underpins CNBV assurance ladder)
Bank of Russia climate-risk recommendations
Climate-risk identification, assessment, scenario analysis and disclosure guidance.
- Applies
- 2023-01-01
- Scope
- Banks and financial institutions
Bank of Russia ESG disclosure recommendations
Recommendations on ESG/sustainability disclosure referencing GRI/SASB/TCFD, applied via annual-report review.
- Applies
- 2021-07-19
- Scope
- Public issuers (voluntary; de-facto expected)
MOEX sustainability reporting guidance
Exchange guidance on sustainability reporting, reinforced by RSPP/MOEX sustainability indices.
- Applies
- 2022-01-01
- Scope
- MOEX-listed companies (voluntary)
CMA sustainability disclosure framework
The CMA's forthcoming sustainability-disclosure framework for listed companies, aligned with ISSB standards; currently voluntary ESG disclosure is encouraged.
- Applies
- Date pending
- Scope
- Saudi listed companies (phased adoption signalled)
Saudi green/sustainability-linked finance framework
Framework for labelled bonds/sukuks under CMA oversight, contextualised by national targets (net zero 2060; Saudi Green Initiative).
- Applies
- 2022-01-01
- Scope
- Issuers of green/social/sustainability and sustainability-linked instruments
Tadawul ESG Disclosure Guidelines
Exchange ESG disclosure guidance mapped to GRI/SASB/TCFD with recommended metrics across the three pillars.
- Applies
- 2021-10-01
- Scope
- Tadawul-listed companies (voluntary)
JSE Sustainability & Climate Disclosure Guidance
TCFD/ISSB-aligned disclosure guidance across ESG metrics with a dedicated climate module, designed to ready issuers for ISSB adoption.
- Applies
- 2022-06-01
- Scope
- JSE-listed companies (voluntary)
King IV Report on Corporate Governance
Governance code whose Principles 4 and 5 anchor sustainable-development governance and integrated reporting; JSE listings rules require application registers.
- Applies
- 2016-11-01
- Scope
- JSE-listed companies (apply-and-explain); all organisations (recommended)
Sustainability reporting standards roadmap
National workstream to adopt/localise ISSB standards; timing and scope not yet set.
- Applies
- Date pending
- Scope
- To be determined
FSC mandatory disclosure roadmap (FSCMA amendment)
Mandatory KSDS-based sustainability disclosure inside the statutory FSCMA business report, with a three-year safe harbour (no damages/sanctions except intentional greenwashing), third-party verification from 2030 and phased Scope 3.
- Applies
- 2028-01-01
- Scope
- KOSPI-listed companies by assets: ≥₩10tn (2028), ≥₩5tn (2029), possible ₩2tn (2030)
K-Taxonomy (Korean Green Classification System)
National green-activity classification used for green bond/loan screening and supervisory green-finance monitoring, including transitional activities after the 2022 revision.
- Applies
- 2021-05-17
- Scope
- Voluntary classification for green finance participants; banks' reporting to supervisors
KSDS 1 & KSDS 2
ISSB-aligned Korean sustainability standards (general + climate), forming the content basis of the mandatory disclosure roadmap.
- Applies
- 2026-02-26
- Scope
- Voluntary baseline; mandatory under the FSC roadmap cohorts
CO Art. 964j–l — minerals & child-labour due diligence
Supply-chain due diligence and transparency duties on conflict minerals (3TG) and child labour, with traceability and audit obligations.
- Applies
- 2022-01-01
- Scope
- Companies importing/processing conflict-area minerals above thresholds, or with reasonable suspicion of child labour in the supply chain (SME exemptions)
Code of Obligations Art. 964a–c — non-financial reporting
Annual report on non-financial matters — environment (incl. CO₂ targets), social, employee, human rights and anti-corruption — approved and signed by the supreme governing body.
- Applies
- 2022-01-01
- Scope
- Public-interest companies with ≥500 FTEs AND ≥CHF 20m balance sheet or CHF 40m turnover (two consecutive years)
Ordinance on Climate Disclosures
TCFD-aligned climate disclosure with a mandatory net-zero roadmap element, Scope 1/2/3 emissions per GHG Protocol/ISO, quantified reduction targets, and machine-readable publication.
- Applies
- 2024-01-01
- Scope
- Public companies, banks and insurers with ≥500 employees, ≥CHF 20m balance sheet, ≥CHF 40m turnover
Turkish Sustainability Reporting Standards (TSRS 1/2)
Mandatory ISSB-aligned reporting under TSRS 1 (general) and TSRS 2 (climate): Scope 1/2 mandatory, Scope 3 phased, limited assurance phasing via KGOK decisions, board responsibility statement.
- Applies
- 2024-01-01
- Scope
- Entities exceeding 2 of 3: assets ₺500m / revenue ₺1bn / 250 employees; banks under BRSA regardless
ADGM Sustainable Finance Framework
Green/climate-transition fund and bond designations with disclosure requirements and supervisory oversight; taxonomy work coordinated through the UAE SFWG.
- Applies
- 2023-01-01
- Scope
- ADGM-registered funds, issuers and financial firms
ADX ESG Disclosure Guidance (31 indicators)
31 ESG indicators aligned with GRI/SASB/TCFD/SDGs.
- Applies
- 2022-01-01
- Scope
- ADX-listed companies (voluntary)
Cabinet Resolution 67/2024 — National Carbon Registry
Registration and MRV obligations feeding the national carbon registry and NDC tracking.
- Applies
- 2024-01-01
- Scope
- Major emitters ≥0.5 MtCO₂e annual emissions
DFM ESG Reporting Guide (32 indicators)
32-indicator ESG reporting guide on the SSE Initiative model.
- Applies
- 2022-01-01
- Scope
- DFM-listed companies (voluntary)
Federal Decree-Law on Climate Change
The UAE's framework climate law: national MRV of GHG emissions, sectoral emission-reduction obligations, and penalties of AED 50,000–2,000,000 (Art. 15–16) for non-compliance with Art. 6 measurement/reporting/verification duties.
- Applies
- 2025-05-30
- Scope
- Designated emitting entities per Cabinet resolutions
SCA sustainability disclosure (Art. 76)
Annual sustainability-report obligation for listed PJSCs under the governance decision, evolving under the SCA's ESG strategy.
- Applies
- 2020-02-28
- Scope
- Public joint-stock companies listed on ADX/DFM
UAE Sustainable Finance Working Group framework
Joint principles on ESG disclosure, taxonomy and stewardship underpinning the national sustainable-finance architecture.
- Applies
- 2021-01-01
- Scope
- Cross-regulator guidance for UAE financial sector
Climate-related Financial Disclosures (SI 2022/31)
Mandatory TCFD-aligned climate disclosure in the Strategic Report — the eight s.414CB(2A)(a)–(h) disclosures spanning governance, risk management, scenario resilience, targets and KPIs, on a single-materiality basis.
- Applies
- 2022-04-06
- Scope
- UK companies/LLPs with >500 employees and either traded/banking/insurance status or >£500m turnover
DMCC Act 2024 — CMA green-claims enforcement
Gives the CMA power to fine companies up to 10% of global turnover for misleading green claims without court action, operationalising the Green Claims Code principles (truthful, clear, no omissions, fair comparisons, full lifecycle, substantiated).
- Applies
- 2025-04-06
- Scope
- All businesses making consumer-facing environmental claims in the UK
FCA Listing Rules TCFD disclosure
Comply-or-explain disclosure against the 11 TCFD recommended disclosures, with consistency statements. Being replaced by mandatory UK SRS S2 reporting under the FCA's 2026 proposals.
- Applies
- 2021-01-01
- Scope
- Premium and standard listed companies
FCA Sustainability Disclosure Requirements & investment labels (SDR)
Fund-labelling regime with four labels (Focus, Improvers, Impact, Mixed Goals) each requiring ≥70% of assets meeting the sustainability objective, plus naming/marketing gates for ESG terms and product/entity-level disclosures.
- Applies
- 2024-05-31
- Scope
- FCA-authorised firms (anti-greenwashing rule: all); UK fund managers (labels/naming)
Modern Slavery Act 2015 — s.54 (TISC)
Requires an annual slavery and human-trafficking statement describing steps taken (or none) to address modern slavery in operations and supply chains, approved by the board, signed by a director, and published with a prominent homepage link.
- Applies
- 2015-10-29
- Scope
- Commercial organisations carrying on business in the UK with ≥£36m total turnover
Streamlined Energy and Carbon Reporting (SECR)
Annual energy-and-emissions reporting in the Directors' Report: UK energy use, Scope 1+2 emissions, at least one intensity ratio, energy-efficiency actions and methodology.
- Applies
- 2019-04-01
- Scope
- Quoted companies (global); large unquoted companies/LLPs meeting 2 of 3: >£36m turnover, >£18m balance sheet, >250 employees
UK Green Taxonomy
A proposed UK green-activity classification consulted on in 2024-25; the government signalled in 2025 it would not proceed. Watch item only.
- Applies
- Date pending
- Scope
- Would apply to financial market participants and large companies
UK Sustainability Reporting Standards (UK SRS S1 & S2)
The UK's ISSB-endorsed standards with six UK-specific amendments. FCA proposals make S2 climate reporting mandatory for listed companies (Scope 1/2 mandatory; Scope 3 one-year elective relief then comply-or-explain), with transition-plan and assurance statements on comply-or-explain basis.
- Applies
- 2027-01-01
- Scope
- Voluntary now; FCA proposal: UKLR listed categories 6/14/15/16/22 from FY2027; private-company extension under consideration only
California AB 1305 — Voluntary Carbon Market Disclosures Act
Website-disclosure regime for carbon-offset marketers (protocol, project details, durability, verification) and for entities claiming net zero/carbon neutrality (methodology, offset details, progress, third-party verification).
- Applies
- 2024-01-01
- Scope
- Entities marketing/selling offsets in California and entities making net-zero/carbon-neutral claims while operating in California
California SB 253 — Climate Corporate Data Accountability Act
Annual public GHG reporting per the GHG Protocol: Scope 1/2 from 2026 under enforcement discretion, Scope 3 from 2027 (CARB proposal: five initial categories), assurance laddering from limited (2027) to reasonable (2030).
- Applies
- 2026-11-10
- Scope
- US entities doing business in California with >$1bn annual revenue (~2,600–5,400 entities)
California SB 261 — Climate-Related Financial Risk Act
Biennial TCFD/ISSB-aligned climate-related financial risk reports with adaptation measures, published on company websites and a CARB docket. Enforcement is currently enjoined pending the Ninth Circuit challenge; CARB ran a voluntary docket Dec 2025–Jul 2026.
- Applies
- 2024-01-01
- Scope
- Entities doing business in California with >$500m revenue (insurers excluded)
FTC Green Guides
The US federal benchmark for environmental marketing claims: sixteen claim-specific sections (general benefit, offsets, compostable, degradable, free-of, non-toxic, renewable energy/materials, recycled content, recyclable, refillable, ozone) defining when claims are deceptive under FTC Act s.5.
- Applies
- 2012-10-11
- Scope
- All marketers of products/services with environmental claims in US commerce
New York climate disclosure bills
Pending state legislation replicating California's emissions and climate-risk reporting model; not yet enacted.
- Applies
- Date pending
- Scope
- Would target large companies doing business in New York
SEC Climate Disclosure Rules
The SEC's 2024 climate rules (climate-risk disclosure, Scope 1/2 with attestation for large filers, financial-statement weather metrics) never took effect; the Commission proposed rescission in May 2026 after abandoning its legal defence.
- Applies
- Date pending
- Scope
- Would have applied to SEC registrants (large accelerated filers for GHG)