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.
- 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.
- 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.
- China Dual-CreditChinaIn forceParallel Management Regulation for Corporate Average Fuel Consumption and New Energy Vehicle CreditsMIIT dual-credit scheme: passenger-car makers above 30,000 units/yr must hit a rising NEV credit ratio (28% 2024, 38% 2025, 48% 2026, 58% 2027) and a fuel-consumption target, offset via tradable credits.
- China NEV Tax ReliefChinaPhasing inNew Energy Vehicle Purchase Tax Reduction and Exemption PolicyChina exempts NEVs from the 10% vehicle purchase tax through end-2025 (cap 30,000 yuan/vehicle), then halves the relief to a 5% effective tax for 2026-2027 (cap 15,000 yuan/vehicle).
- 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.
- EU Batteries RegulationEuropean UnionPhasing inRegulation concerning batteries and waste batteriesEU cradle-to-grave battery rules: carbon footprint declaration for EV batteries, recycled-content minimums for cobalt, lithium and nickel, due diligence, and a digital battery passport from 2027.
- EU CO2 StandardsEuropean UnionPhasing inCO2 emission performance standards for new passenger cars and new light commercial vehiclesEU fleet CO2 targets cutting new car and van emissions 15% from 2025, 55%/50% from 2030 and 100% from 2035, effectively ending new combustion-engine car sales in 2035.
- 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.
- IFRS S2GlobalVoluntaryIFRS S2 Climate-related DisclosuresThe ISSB's climate standard, building on the TCFD recommendations to disclose climate-related risks, opportunities, and emissions.
- 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.
- SBTiGlobalVoluntaryScience Based Targets initiativeAn initiative that defines and validates corporate greenhouse gas reduction targets aligned with climate science.
- UK SECRUnited KingdomIn forceUK Streamlined Energy and Carbon ReportingUK framework requiring qualifying companies to report energy use and carbon emissions in their annual reports.
- UK ZEV MandateUnited KingdomIn forceUK Zero Emission Vehicle Mandate (Vehicle Emissions Trading Schemes Order 2023)UK ZEV Mandate sets rising zero-emission sales shares (22% cars / 10% vans in 2024 to 80% cars / 70% vans by 2030, 100% by 2035), enforced by tradable credits and a 12,000 pound per-car shortfall payment.