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.
- ACC IIUnited StatesSuspendedCalifornia Advanced Clean Cars IICARB's ZEV sales mandate (35% MY2026 rising to 100% MY2035) is adopted but not federally enforceable: H.J.Res.88 (June 2025) nullified the EPA waiver and California is litigating.
- ACT / ACFUnited StatesSuspendedCalifornia Advanced Clean Trucks and Advanced Clean FleetsACT's EPA waiver was nullified by H.J.Res.87 (June 2025) and CARB withdrew the ACF waiver in January 2025, leaving both largely unenforceable as a federal-preemption fight plays out.
- CAFEUnited StatesIn forceNHTSA Corporate Average Fuel Economy Standards (MY2027-2031)NHTSA's June 2024 CAFE rule (89 FR 52540) remains on the books but is effectively unenforceable: H.R.1 set the civil penalty to $0.00 (July 2025) and NHTSA is rulemaking to replace it.
- California SB 253United StatesPhasing inCalifornia Climate Corporate Data Accountability Act (SB 253)California law requiring large companies doing business in the state to disclose their greenhouse gas emissions across Scopes 1, 2, and 3.
- EPA GHG StandardsUnited StatesRepealedEPA Multi-Pollutant Emissions Standards for Light- and Medium-Duty Vehicles (MY2027+)EPA's March 2024 vehicle GHG rule (89 FR 27842, ~85 g CO2/mi by MY2032) had its GHG standards repealed effective April 20, 2026 when EPA rescinded the 2009 endangerment finding.
- IRA EV CreditsUnited StatesIn forceInflation Reduction Act Clean Vehicle and Manufacturing CreditsThe 30D ($7,500), 25E, and 45W consumer EV credits expired for vehicles acquired after September 30, 2025 under H.R.1; the 45X manufacturing credit survives with a phase-down and foreign-entity limits.