ESG Regulations & Frameworks
A plain-language reference to the major ESG and sustainability regulations and reporting frameworks shaping how companies disclose, decarbonize, and manage impact. Each page summarizes who it applies to, key dates, and the official source.
Informational reference only, not legal advice. Each page links to the official source.
- ACC IIUnited StatesSuspendedCalifornia Advanced Clean Cars IICARB's ZEV sales mandate (35% MY2026 rising to 100% MY2035) is adopted but not federally enforceable: H.J.Res.88 (June 2025) nullified the EPA waiver and California is litigating.
- ACT / ACFUnited StatesSuspendedCalifornia Advanced Clean Trucks and Advanced Clean FleetsACT's EPA waiver was nullified by H.J.Res.87 (June 2025) and CARB withdrew the ACF waiver in January 2025, leaving both largely unenforceable as a federal-preemption fight plays out.
- AFIREuropean UnionIn forceAlternative Fuels Infrastructure RegulationBinding EU targets for public EV charging and hydrogen refuelling: fleet-based kW per vehicle, fast-charging pools every 60 km on core TEN-T roads, and card payment with per-kWh price transparency.
- CAFEUnited StatesIn forceNHTSA Corporate Average Fuel Economy Standards (MY2027-2031)NHTSA's June 2024 CAFE rule (89 FR 52540) remains on the books but is effectively unenforceable: H.R.1 set the civil penalty to $0.00 (July 2025) and NHTSA is rulemaking to replace it.
- California SB 253United StatesPhasing inCalifornia Climate Corporate Data Accountability Act (SB 253)California law requiring large companies doing business in the state to disclose their greenhouse gas emissions across Scopes 1, 2, and 3.
- California SB 261United StatesPhasing inCalifornia Climate-Related Financial Risk Act (SB 261)California law requiring large companies to publish reports on their climate-related financial risks and how they are managing them.
- CBAMEuropean UnionPhasing inCarbon Border Adjustment MechanismAn EU mechanism that puts a carbon price on imports of certain carbon-intensive goods, to mirror the cost faced by EU producers.
- CDPGlobalVoluntaryCDP (formerly the Carbon Disclosure Project)A global environmental disclosure system through which companies and others report on climate, water, and forests via an annual questionnaire.
- China Dual-CreditChinaIn forceParallel Management Regulation for Corporate Average Fuel Consumption and New Energy Vehicle CreditsMIIT dual-credit scheme: passenger-car makers above 30,000 units/yr must hit a rising NEV credit ratio (28% 2024, 38% 2025, 48% 2026, 58% 2027) and a fuel-consumption target, offset via tradable credits.
- China NEV Tax ReliefChinaPhasing inNew Energy Vehicle Purchase Tax Reduction and Exemption PolicyChina exempts NEVs from the 10% vehicle purchase tax through end-2025 (cap 30,000 yuan/vehicle), then halves the relief to a 5% effective tax for 2026-2027 (cap 15,000 yuan/vehicle).
- CRMAEuropean UnionIn forceCritical Raw Materials ActEU framework targeting 10% domestic extraction, 40% processing and 25% recycling of strategic raw materials by 2030, capped at 65% from any single country, with fast-tracked permitting for strategic projects.
- CSDDDEuropean UnionPhasing inCorporate Sustainability Due Diligence DirectiveEU directive requiring large companies to identify and address adverse human rights and environmental impacts in their operations and chains of activities.
- CSRDEuropean UnionPhasing inCorporate Sustainability Reporting DirectiveEU directive requiring large and listed companies to report sustainability information under mandatory standards, with third-party assurance.
- ELV RegulationEuropean UnionProposedRegulation on circularity requirements for vehicle design and management of end-of-life vehiclesProposed EU regulation replacing the 2000 ELV Directive with recycled-plastic targets, mandatory removability of EV batteries and e-motors, and producer responsibility; Parliament adopted its position on 18 June 2026.
- EPA GHG StandardsUnited StatesRepealedEPA Multi-Pollutant Emissions Standards for Light- and Medium-Duty Vehicles (MY2027+)EPA's March 2024 vehicle GHG rule (89 FR 27842, ~85 g CO2/mi by MY2032) had its GHG standards repealed effective April 20, 2026 when EPA rescinded the 2009 endangerment finding.
- ESRSEuropean UnionPhasing inEuropean Sustainability Reporting StandardsThe detailed reporting standards companies use to comply with the EU CSRD, covering environment, social, and governance disclosures.
- EU Batteries RegulationEuropean UnionPhasing inRegulation concerning batteries and waste batteriesEU cradle-to-grave battery rules: carbon footprint declaration for EV batteries, recycled-content minimums for cobalt, lithium and nickel, due diligence, and a digital battery passport from 2027.
- EU CO2 StandardsEuropean UnionPhasing inCO2 emission performance standards for new passenger cars and new light commercial vehiclesEU fleet CO2 targets cutting new car and van emissions 15% from 2025, 55%/50% from 2030 and 100% from 2035, effectively ending new combustion-engine car sales in 2035.
- EU TaxonomyEuropean UnionIn forceEU Taxonomy RegulationAn EU classification system defining which economic activities count as environmentally sustainable, used as a reference across EU sustainable finance rules.
- EUDREuropean UnionPhasing inEU Deforestation RegulationEU rules requiring companies to prove that listed commodities placed on the EU market are deforestation-free and legally produced.
- Euro 7European UnionPhasing inEuro 7 type-approval rules on vehicle emissions and battery durabilityEuro 7 extends EU vehicle limits to brake-particle and tyre emissions for all vehicles including EVs, and sets minimum EV battery durability: 80% capacity to 5 years/100,000 km and 72% to 8 years/160,000 km for cars.
- GHG ProtocolGlobalVoluntaryGreenhouse Gas ProtocolThe most widely used set of standards for measuring and reporting greenhouse gas emissions, including the Scope 1, 2, and 3 framework.
- Green Claims DirectiveEuropean UnionProposedEU Green Claims DirectiveA proposed EU directive setting rules on how companies can substantiate and communicate voluntary environmental claims, to curb greenwashing.
- GRIGlobalVoluntaryGRI StandardsThe most widely used voluntary standards for sustainability reporting, focused on an organization's impacts on the economy, environment, and people.
- IFRS S1GlobalVoluntaryIFRS S1 General Requirements for Sustainability-related Financial DisclosuresThe ISSB's baseline standard for disclosing sustainability-related financial information that is material to investors.
- IFRS S2GlobalVoluntaryIFRS S2 Climate-related DisclosuresThe ISSB's climate standard, building on the TCFD recommendations to disclose climate-related risks, opportunities, and emissions.
- IRA EV CreditsUnited StatesIn forceInflation Reduction Act Clean Vehicle and Manufacturing CreditsThe 30D ($7,500), 25E, and 45W consumer EV credits expired for vehicles acquired after September 30, 2025 under H.R.1; the 45X manufacturing credit survives with a phase-down and foreign-entity limits.
- NEVIUnited StatesIn forceNational Electric Vehicle Infrastructure Formula ProgramFHWA suspended NEVI plan approvals in February 2025, freezing the $5B charging program; states sued and a January 2026 ruling held the freeze unlawful, so funds are flowing again.
- NZIAEuropean UnionIn forceNet-Zero Industry ActEU framework targeting domestic manufacturing of at least 40% of annual deployment needs for strategic net-zero technologies, including batteries, by 2030, with fast-tracked permitting for gigafactories.
- Pay Transparency DirectiveEuropean UnionPhasing inEU Pay Transparency DirectiveEU directive strengthening the principle of equal pay through pay transparency measures and gender pay gap reporting.
- SASBGlobalVoluntarySASB StandardsIndustry-specific standards identifying the sustainability topics most likely to affect financial performance, now maintained by the ISSB.
- SBTiGlobalVoluntaryScience Based Targets initiativeAn initiative that defines and validates corporate greenhouse gas reduction targets aligned with climate science.
- SEC Climate RuleUnited StatesProposedSEC Climate-Related Disclosure RulesUS Securities and Exchange Commission rules on climate-related disclosures for public companies, whose status has been contested in litigation.
- SFDREuropean UnionIn forceSustainable Finance Disclosure RegulationEU rules requiring financial market participants to disclose how they integrate sustainability risks and impacts into investment products.
- TCFDGlobalVoluntaryTask Force on Climate-related Financial DisclosuresA widely adopted framework for disclosing climate-related financial risks and opportunities, structured around governance, strategy, risk, and metrics.
- TNFDGlobalVoluntaryTaskforce on Nature-related Financial DisclosuresA voluntary framework for organizations to assess and disclose nature-related dependencies, impacts, risks, and opportunities.
- UK SECRUnited KingdomIn forceUK Streamlined Energy and Carbon ReportingUK framework requiring qualifying companies to report energy use and carbon emissions in their annual reports.
- UK ZEV MandateUnited KingdomIn forceUK Zero Emission Vehicle Mandate (Vehicle Emissions Trading Schemes Order 2023)UK ZEV Mandate sets rising zero-emission sales shares (22% cars / 10% vans in 2024 to 80% cars / 70% vans by 2030, 100% by 2035), enforced by tradable credits and a 12,000 pound per-car shortfall payment.
- UN GTRs (WLTP)InternationalIn forceUNECE WP.29 Global Technical Regulations for Electric Vehicles (WLTP and Battery Durability)UNECE WP.29 GTRs harmonise EV testing worldwide: GTR No. 15 (WLTP, 2014) defines range and efficiency measurement and GTR No. 22 (2022) sets in-vehicle battery durability minima, both under the 1998 Agreement.