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.
- 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.
- 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.
- 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.
- 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.
- Pay Transparency DirectiveEuropean UnionPhasing inEU Pay Transparency DirectiveEU directive strengthening the principle of equal pay through pay transparency measures and gender pay gap reporting.