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.
- 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.
- 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.