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 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.
- CRMAEuropean UnionIn forceCritical Raw Materials ActEU framework targeting 10% domestic extraction, 40% processing and 25% recycling of strategic raw materials by 2030, capped at 65% from any single country, with fast-tracked permitting for strategic projects.
- CSDDDEuropean UnionPhasing inCorporate Sustainability Due Diligence DirectiveEU directive requiring large companies to identify and address adverse human rights and environmental impacts in their operations and chains of activities.
- CSRDEuropean UnionPhasing inCorporate Sustainability Reporting DirectiveEU directive requiring large and listed companies to report sustainability information under mandatory standards, with third-party assurance.
- ELV RegulationEuropean UnionProposedRegulation on circularity requirements for vehicle design and management of end-of-life vehiclesProposed EU regulation replacing the 2000 ELV Directive with recycled-plastic targets, mandatory removability of EV batteries and e-motors, and producer responsibility; Parliament adopted its position on 18 June 2026.
- EUDREuropean UnionPhasing inEU Deforestation RegulationEU rules requiring companies to prove that listed commodities placed on the EU market are deforestation-free and legally produced.
- Green Claims DirectiveEuropean UnionProposedEU Green Claims DirectiveA proposed EU directive setting rules on how companies can substantiate and communicate voluntary environmental claims, to curb greenwashing.
- Pay Transparency DirectiveEuropean UnionPhasing inEU Pay Transparency DirectiveEU directive strengthening the principle of equal pay through pay transparency measures and gender pay gap reporting.
- 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.