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.
- 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.
- 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.
- 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.
- 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.
- 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.
- GRIGlobalVoluntaryGRI StandardsThe most widely used voluntary standards for sustainability reporting, focused on an organization's impacts on the economy, environment, and people.
- 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.
- IFRS S2GlobalVoluntaryIFRS S2 Climate-related DisclosuresThe ISSB's climate standard, building on the TCFD recommendations to disclose climate-related risks, opportunities, and emissions.
- SASBGlobalVoluntarySASB StandardsIndustry-specific standards identifying the sustainability topics most likely to affect financial performance, now maintained by the ISSB.
- 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.
- 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.
- UK SECRUnited KingdomIn forceUK Streamlined Energy and Carbon ReportingUK framework requiring qualifying companies to report energy use and carbon emissions in their annual reports.