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.
- 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.
- CBAMEuropean UnionPhasing inCarbon Border Adjustment MechanismAn EU mechanism that puts a carbon price on imports of certain carbon-intensive goods, to mirror the cost faced by EU producers.
- CSRDEuropean UnionPhasing inCorporate Sustainability Reporting DirectiveEU directive requiring large and listed companies to report sustainability information under mandatory standards, with third-party assurance.
- ESRSEuropean UnionPhasing inEuropean Sustainability Reporting StandardsThe detailed reporting standards companies use to comply with the EU CSRD, covering environment, social, and governance disclosures.