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.
- 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 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.
- 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.
- SFDREuropean UnionIn forceSustainable Finance Disclosure RegulationEU rules requiring financial market participants to disclose how they integrate sustainability risks and impacts into investment products.