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.
- AFIREuropean UnionIn forceAlternative Fuels Infrastructure RegulationBinding EU targets for public EV charging and hydrogen refuelling: fleet-based kW per vehicle, fast-charging pools every 60 km on core TEN-T roads, and card payment with per-kWh price transparency.
- 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.
- ESRSEuropean UnionPhasing inEuropean Sustainability Reporting StandardsThe detailed reporting standards companies use to comply with the EU CSRD, covering environment, social, and governance disclosures.
- 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.
- EUDREuropean UnionPhasing inEU Deforestation RegulationEU rules requiring companies to prove that listed commodities placed on the EU market are deforestation-free and legally produced.
- Euro 7European UnionPhasing inEuro 7 type-approval rules on vehicle emissions and battery durabilityEuro 7 extends EU vehicle limits to brake-particle and tyre emissions for all vehicles including EVs, and sets minimum EV battery durability: 80% capacity to 5 years/100,000 km and 72% to 8 years/160,000 km for cars.
- 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.
- NZIAEuropean UnionIn forceNet-Zero Industry ActEU framework targeting domestic manufacturing of at least 40% of annual deployment needs for strategic net-zero technologies, including batteries, by 2030, with fast-tracked permitting for gigafactories.
- SASBGlobalVoluntarySASB StandardsIndustry-specific standards identifying the sustainability topics most likely to affect financial performance, now maintained by the ISSB.
- SBTiGlobalVoluntaryScience Based Targets initiativeAn initiative that defines and validates corporate greenhouse gas reduction targets aligned with climate science.
- UN GTRs (WLTP)InternationalIn forceUNECE WP.29 Global Technical Regulations for Electric Vehicles (WLTP and Battery Durability)UNECE WP.29 GTRs harmonise EV testing worldwide: GTR No. 15 (WLTP, 2014) defines range and efficiency measurement and GTR No. 22 (2022) sets in-vehicle battery durability minima, both under the 1998 Agreement.