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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.

JurisdictionEuropean Union16Global9United States9China2United Kingdom2International1
StatusIn force12Phasing in12Voluntary9Proposed3Suspended2Repealed1
TopicClimate25Reporting18Carbon17Sustainability17Governance9Green finance8Renewable energy3Social impact3Biodiversity2Diversity & inclusion1Impact investing1
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  • 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.
  • 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.
  • IFRS S2GlobalVoluntaryIFRS S2 Climate-related DisclosuresThe ISSB's climate standard, building on the TCFD recommendations to disclose climate-related risks, opportunities, and emissions.
  • SBTiGlobalVoluntaryScience Based Targets initiativeAn initiative that defines and validates corporate greenhouse gas reduction targets aligned with climate science.
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