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.
- 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).
- EU TaxonomyEuropean UnionIn forceEU Taxonomy RegulationAn EU classification system defining which economic activities count as environmentally sustainable, used as a reference across EU sustainable finance rules.
- IFRS S1GlobalVoluntaryIFRS S1 General Requirements for Sustainability-related Financial DisclosuresThe ISSB's baseline standard for disclosing sustainability-related financial information that is material to investors.
- 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.
- SASBGlobalVoluntarySASB StandardsIndustry-specific standards identifying the sustainability topics most likely to affect financial performance, now maintained by the ISSB.
- SFDREuropean UnionIn forceSustainable Finance Disclosure RegulationEU rules requiring financial market participants to disclose how they integrate sustainability risks and impacts into investment products.
- TCFDGlobalVoluntaryTask Force on Climate-related Financial DisclosuresA widely adopted framework for disclosing climate-related financial risks and opportunities, structured around governance, strategy, risk, and metrics.
- TNFDGlobalVoluntaryTaskforce on Nature-related Financial DisclosuresA voluntary framework for organizations to assess and disclose nature-related dependencies, impacts, risks, and opportunities.