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.
- 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.
- 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.
- SASBGlobalVoluntarySASB StandardsIndustry-specific standards identifying the sustainability topics most likely to affect financial performance, now maintained by the ISSB.
- 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.