The compliance regulations affecting your business, explained.
A practical, updated reference of every climate, ESG, security, and AI regulation we track. Plain language. Real deadlines. What to actually do.
AB 1305 — Voluntary Carbon Market Disclosures
AB 1305 — Voluntary Carbon Market Disclosures: website disclosure: methodology, baseline year, offset details, third-party verification status for any carbon neutrality, net-zero, or material ghg reduction claims.
AB 802 — Building Energy Benchmarking
AB 802 — Building Energy Benchmarking: annual energy benchmarking via energy star portfolio manager; report to cec by june 1 each year.
Amendments to Norma 461
Amendments to Norma 461: mandatory ifrs s1/s2-aligned sustainability and climate disclosure for cmf-regulated entities from fy2026, filed in machine-readable xbrl.
Atlanta CBEEO — Building Benchmarking & Energy Efficiency Ordinance
Atlanta CBEEO — Building Benchmarking & Energy Efficiency Ordinance: annual energy star benchmarking; report by july 1.
Australian Sustainability Reporting Standards (ASRS)
Australian Sustainability Reporting Standards (ASRS): phased mandatory climate disclosure under the corporations act, covering scope 1 & 2 emissions, then scope 3, plus scenario analysis and transition plans.
CA Cap-and-Trade Program
CA Cap-and-Trade Program: annual ghg reporting; purchase of allowances for covered emissions; surrender compliance instruments.
Canada National Instrument 51-107
Canada National Instrument 51-107: cssb-aligned (csds 1 & 2) climate disclosure for canadian issuers, voluntary from fy2025 and mandatory from fy2026, covering scope 1 & 2 emissions and scope 3 if material.
Chicago Building Energy Use Benchmarking Ordinance
Chicago Building Energy Use Benchmarking Ordinance: annual energy star benchmarking; report by june 1.
Climate Change Act & IFRS S1/S2 Roadmap
Climate Change Act & IFRS S1/S2 Roadmap: nigerian climate duties active now with mandatory ifrs s1/s2 sustainability disclosure phased in for public interest entities from fy 2028.
Climate Change Act 22 of 2024
Climate Change Act 22 of 2024: south africa's framework allocating five-year carbon budgets to large emitters, requiring mitigation plans, annual ghg inventories and verified progress reporting.
CSRD Wave 2 + 3
CSRD Wave 2 + 3: same as wave 1 csrd; omnibus proposal raised thresholds and pushed wave 2/3 deadline to fy2026.
CSRD — Corporate Sustainability Reporting Directive
CSRD — Corporate Sustainability Reporting Directive: esrs-aligned sustainability reporting including scope 1+2+3; double materiality assessment; third-party limited assurance (reasonable assurance from 2028).
DC BEPS + Benchmarking
DC BEPS + Benchmarking: annual benchmarking via energy star; building energy performance standards targets from 2026.
Energy & Water Reporting & Benchmarking (EWRB)
Energy & Water Reporting & Benchmarking (EWRB): annual energy and water benchmarking for large ontario buildings via energy star portfolio manager, with five-year independent verification.
Energy Savings Opportunity Scheme (ESOS)
Energy Savings Opportunity Scheme (ESOS): mandatory four-yearly energy audits covering at least 95% of total energy use, with a director-approved action plan and annual progress updates.
EU CBAM — Carbon Border Adjustment Mechanism
EU CBAM — Carbon Border Adjustment Mechanism: report embedded carbon in imported goods quarterly; purchase cbam certificates from 2026.
EU Deforestation Regulation (EUDR)
Prohibits placing or exporting products on the EU market that are linked to deforestation. Affects cattle, cocoa, coffee, palm oil, rubber, soy, and timber commodities and derived products.
FAR 23.1 — Sustainable Products & Services
FAR 23.1 — Sustainable Products & Services: procurement of energy star, femp-designated, recycled-content, and biobased products in contract performance.
FRA Resolutions 107 & 108
FRA Resolutions 107 & 108: mandatory tiered esg and tcfd climate disclosure for egyptian exchange-listed companies and non-bank financial institutions.
Guideline B-15: Climate Risk Management
Guideline B-15: Climate Risk Management: requires canadian federally regulated financial institutions to manage and disclose climate risks across governance, strategy, risk management and metrics.
HKEX Climate-related Disclosure Rules
HKEX Climate-related Disclosure Rules: ifrs s2-aligned mandatory climate disclosure for hong kong-listed issuers, phased in from fy 2025 starting with large cap companies.
Illinois HB 3673 (Proposed): Climate Corporate Accountability Act
Illinois HB 3673 (Proposed): Climate Corporate Accountability Act: proposed annual scope 1, 2, and 3 emissions disclosure with third-party verification for companies over $1b revenue in illinois.
KSSB Sustainability Disclosure Standards
KSSB Sustainability Disclosure Standards: phased mandatory ifrs s1/s2-aligned governance, strategy, risk and scope 1 and 2 emissions disclosure for large kospi companies.
LkSG — German Supply Chain Due Diligence Act
LkSG — German Supply Chain Due Diligence Act: (1) annual risk analysis identifying human rights and environmental risks in own operations and direct supplier relationships.
MassHealth Bulletin 202 — GHG Emissions Reporting
MassHealth Bulletin 202 — GHG Emissions Reporting: annual scope 1 + scope 2 ghg emissions report.
Mexican Sustainability Reporting Standards
Mexican Sustainability Reporting Standards: cinif-issued ifrs s1/s2-aligned sustainability and climate disclosure mandatory for cnbv-registered issuers from fy 2025 with third-party assurance.
National Sustainability Reporting Framework (NSRF)
National Sustainability Reporting Framework (NSRF): phased ifrs s1/s2-aligned climate and sustainability disclosure for malaysian listed issuers and large companies, filed in xbrl.
New York SB 3456: Climate Corporate Data Accountability Act
New York SB 3456: Climate Corporate Data Accountability Act: proposed annual scope 1, 2, and 3 emissions disclosure with iso-accredited verification for companies over $1b revenue in new york.
New York SB 3697: Climate-Related Financial Risk Disclosure Act
New York SB 3697: Climate-Related Financial Risk Disclosure Act: proposed biennial tcfd-aligned climate financial risk report for companies over $500m revenue doing business in new york.
NY Climate Corporate Data Accountability Act
NY Climate Corporate Data Accountability Act: annual scope 1+2 (year 1); scope 3 (year 2); modeled on ca sb 253.
NYC LL84 — Energy Benchmarking
NYC LL84 — Energy Benchmarking: annual energy star benchmarking; submit to nyc by may 1 each year; public disclosure.
NYC Local Law 97
NYC Local Law 97: building carbon emissions limits; annual benchmarking; compliance filing; emissions must stay below sector-specific limits (getting stricter 2030, 2035).
Ordinance on Climate Disclosures
Ordinance on Climate Disclosures: mandatory tcfd/issb-aligned climate governance, risk and scope 1, 2 and 3 emissions disclosure with transition plans for large swiss entities.
PSPK 1 & 2
PSPK 1 & 2: indonesian dsak-iai issb-aligned sustainability and climate disclosure standards, with first mandatory climate reports for fy 2027.
Safeguard Mechanism (Baseline & Credit Scheme)
Safeguard Mechanism (Baseline & Credit Scheme): australia's largest emitters (100,000+ tonnes co2e) must keep scope 1 emissions below declining baselines or surrender credits.
SB 253 — Climate Corporate Data Accountability Act
SB 253 — Climate Corporate Data Accountability Act: annual scope 1+2 disclosure (from fy2025); scope 3 (from fy2026); carb reporting portal; third-party limited assurance required from 2027.
SB 261 — Greenhouse Gases: Climate-Related Financial Risk
SB 261 — Greenhouse Gases: Climate-Related Financial Risk: biennial climate-related financial risk report using tcfd framework; report publicly on company website.
SCA Decision 3/RM/2020
SCA Decision 3/RM/2020: mandatory annual esg sustainability reports for uae-listed pjscs covering governance, emissions, and social and diversity kpis using gri and tcfd formats.
SEBI Business Responsibility & Sustainability Report (BRSR)
SEBI Business Responsibility & Sustainability Report (BRSR): mandatory esg and ghg emissions disclosure for india's top 1,000 listed companies, with phased brsr core third-party assurance.
SEC "Climate-First" ISSB Adoption Roadmap
SEC "Climate-First" ISSB Adoption Roadmap: phased mandatory ifrs s2 climate disclosure with scope 1 and 2 emissions, filed in form 56-1 one report, for thai listed companies.
SEC Mandatory Sustainability Reporting
SEC Mandatory Sustainability Reporting: philippine stock exchange-listed companies must file mandatory ifrs s1/s2-aligned sustainability and climate reports, including scope 1 and 2 emissions, from fiscal year 2025.
SLFRS S1 & S2 Sustainability Reporting
SLFRS S1 & S2 Sustainability Reporting: phased mandatory ifrs s1/s2-aligned governance, strategy, risk and scope 1 and 2 emissions disclosure for sri lankan listed and large entities.
SSE Sustainability Reporting Guidelines No. 14 (Trial)
SSE Sustainability Reporting Guidelines No. 14 (Trial): mandatory standalone sustainability and ghg emissions reporting for major shanghai stock exchange-listed companies from fy 2025.
Sustainability Disclosure Requirements (SDR)
Sustainability Disclosure Requirements (SDR): the uk's future unified ifrs s1/s2-aligned reporting and anti-greenwashing regime, with mandatory scope 1 and 2 emissions disclosure.
Sustainability Disclosure Standards (CVM Resolution No. 171)
Sustainability Disclosure Standards (CVM Resolution No. 171): mandatory ifrs s1/s2-aligned sustainability and climate disclosure for cvm-registered issuers from january 1, 2026.
Sustainability Disclosure Standards of Japan (JSS)
Sustainability Disclosure Standards of Japan (JSS): ssbj/fsa issb-aligned climate and sustainability disclosure for tse-listed companies, voluntary from fy 2025 and phasing to mandatory.
Sustainability Reporting Standards (SFRS-S1 & SFRS-S2)
Sustainability Reporting Standards (SFRS-S1 & SFRS-S2): mandatory issb-aligned sustainability and climate disclosure for singapore-listed and large companies, with limited assurance.
Sustainability-Linked Loans
Sustainability-Linked Loans: annual ghg kpi verification by independent party; margin ratchet adjustment based on kpi performance (typically ±5–15 bps).
Technology Innovation & Emissions Reduction (TIER)
Technology Innovation & Emissions Reduction (TIER): alberta's industrial carbon pricing scheme requiring large emitters to meet benchmarks via credits, offsets, or tier fund payments.
TSRS 1 & 2 Mandatory Sustainability Standards
TSRS 1 & 2 Mandatory Sustainability Standards: mandatory double-materiality ifrs s1/s2-aligned disclosure with scope 1, 2 and material scope 3 emissions and audit-backed assurance for large turkish entities.
UK SECR — Streamlined Energy & Carbon Reporting
UK SECR — Streamlined Energy & Carbon Reporting: annual scope 1+2 reporting in directors' report; energy efficiency actions; intensity metric.