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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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  • 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.
  • California SB 261United StatesPhasing inCalifornia Climate-Related Financial Risk Act (SB 261)California law requiring large companies to publish reports on their climate-related financial risks and how they are managing them.
  • SEC Climate RuleUnited StatesProposedSEC Climate-Related Disclosure RulesUS Securities and Exchange Commission rules on climate-related disclosures for public companies, whose status has been contested in litigation.
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