Regulatory coverage map | Obsidian Regulatory Intelligence

AASB Sustainability Reporting Standards

Act on Promotion of Global Warming Countermeasures

AFM sustainability supervision framework

AFRC Sustainability Assurance Framework

AMAS Self-Regulation Sustainable Collective Assets

AMF ESG and SFDR / Taxonomy supervisory framework

Aotearoa NZ CS

AR CNV Sustainability Disclosure (RG 1115/2026 + RG 797/2019)

AR CNV SVS+ Thematic Securities Guidelines

AR ENFS, Estrategia Nacional de Finanzas Sostenibles

AR Ley 27.520 Climate Change Minimum Standards

ARP (Likestillingsloven)

AU Climate Change Act

AU Climate Disclosure

AU Modern Slavery Act

AU Nature Repair Market

AU Net Zero Economy Authority

AU NGER Scheme

AU Safeguard Mechanism

AU Workplace Gender Equality

Australian Sustainable Finance Taxonomy

Austrian Code of Corporate Governance (ÖCGK)

Austrian Renewable Energy Expansion Act (EAG)

B-BBEE

Barbados Climate and Sustainable Finance

Barbados Climate Targets and NDC

Barbados Corporate Reporting (Companies Act / IFRS, ISSB pending)

Barbados Energy Transition (BNEP)

BCB PRSAC / GRSAC

BdE Climate and ESG Supervision

BE CBAM Application

BE EUDR Application

Belgian Code on Corporate Governance 2020

Belgian Federal Climate Governance Law

Boston BERDO 2.0

BR CVM CBPS / ISSB

BR Low-Carbon Hydrogen

BR PNMC

BR PTE

BR SBCE

BR SINARE / pre-SBCE Decrees

BR Sustainable Taxonomy

CA Modern Slavery Act (S-211)

California Cap-and-Invest Program

California Climate Bond (Prop 4)

California PFAS bans (consumer products)

California SB 253 - Climate Corporate Data Accountability Act

California SB 261 - Climate-Related Financial Risk Act

Cambridge BEUDO

Canadian Net-Zero Emissions Accountability Act

CCTS

Clean Electricity Regulations

Climate Change Act (RUUPIN)

CMF NCG 461

CMF NCG 519

CN CSDS

CN Dual Carbon Strategy

CN Green Bond Catalogue

CN MEE Environmental Disclosure

CN National ETS

CN PBoC Green Finance Supervision

CN SASAC SOE ESG

CO Carbon Tax

CO Climate Action Framework

CO Sovereign Green Bonds

Code AFEP-MEDEF

Companies Act CSR (Section 135)

Competition Act, Greenwashing Provisions

Croatian Climate Change and Ozone Layer Protection Act

CSA ESG Fund Disclosure (SN 81-334)

CSA NI 51-107

CSA NI 58-101, Diversity Disclosure

CSSB CSDS

CY Climate Governance

Diskrimineringslagen

DNB climate and nature-related risk supervisory framework

ECCU financial stability (ECCB / Banking Act 2015)

ECCU securities regulation (ECSRC / Securities Act 2001)

EG Environment Law

EG FRA Board Gender Diversity

EG FRA ESG and TCFD Disclosure

EG FRA NBFI Carbon Compliance

EG FRA Voluntary Carbon Market (Africarbonex)

EG National Climate Change Strategy 2050

EG Sovereign Sustainable Financing Framework

EG Updated NDC

EG Waste Management Law

Environmental Management Act / CEC regime

EPA Greenhouse Gas Reporting Program (40 CFR Part 98)

EPBD 2018 (amending)

ES Climate Change Law 7/2021

ES Law 11/2018 (NFRD, EINF)

ES RD 214/2025 Carbon Footprint

EU ETS Aviation extension

EU Omnibus I package

Florida Anti Net-Zero Regime

Florida Anti-DEI Regime

Florida Anti-ESG Finance Regime

FMA ESG and SFDR / Taxonomy supervisory framework

FMA Ethical Investing Disclosure

FR Labels Finance Durable

Framework Act on Carbon Neutrality and Green Growth

FSC Climate-related Disclosures for Financial Institutions

FSC Mandatory Sustainability Disclosure Roadmap

German Energy Efficiency Act (EnEfG)

German Federal Climate Change Act (KSG)

GGPPA & Output-Based Pricing System

GH Environmental Protection Act

Government Sustainable Bond Programme

GR Climate Law

GR Corporate Governance

Green Credit Programme

Green Fund and Green Fund Levy

GRI Standards

GX Promotion Act

GX-ETS

H2A, Haute Autorite de l'audit

HANFA ESG supervisory expectations and SFDR / Taxonomy supervision

HKFRS S1 / S2

HNB climate and ESG supervisory framework for credit institutions

Hong Kong Climate Action Plan 2050

IAASA Sustainability Assurance

ICMA Green Bond Principles

ICVCM Core Carbon Principles

IE Climate Act

IFSCA Sustainable Finance

Illinois BCA Section 8.12

Illinois CCAA (HB 3673)

Illinois CEJA

Illinois Climate Risk (SB 4006)

Illinois CRGA

Illinois NFP Section 114.15

Illinois SIA

India Climate Finance Taxonomy (Draft)

Indonesia NDC and Net Zero Emissions 2060 strategy

Inflation Reduction Act clean-energy tax credits

Interagency Climate-Related Financial Risk Principles

IRA Climate

ISPO, Indonesian Sustainable Palm Oil

ISSB IFRS S1 / S2 Sustainability Standards

JET-IP

K-ETS, Korea Emissions Trading Scheme

K-Taxonomy

KE Carbon Markets Regulations

KE Climate Change Act

KE EMCA

KE Energy Act

KE NCCAP III

KE Sustainable Waste Management Act

Klimaatwet (Dutch Climate Act)

Klimakvoteloven

Klimaloven

Klimatlag

Lag om utsläppsrätter

Lei de Bases do Clima (PT)

Ley 21.595 de Delitos Económicos

Ley Marco de Cambio Climático

Ley REP

LkSG

Loi Climat et Resilience

Loi Energie-Climat

Loi Industrie Verte

Loi PACTE (raison d'etre, societe a mission)

Loi PFAS francaise

Loi Vigilance

MA Clean Energy Standard (310 CMR 7.75)

MA Climate Roadmap Act

MA Climate Superfund (Proposed)

MA DPU 20-80 (Future of Gas)

MA Electricity GHG Limit (310 CMR 7.74)

MA EO 594 (Leading by Example)

MA GHG Reporting (310 CMR 7.71)

MA RGGI (310 CMR 7.70)

MA Stretch and Specialized Code

Made-in-Canada Sustainable Investment Taxonomy

Malaysia NETR

Malaysia NSRF

METI HRDD Guidelines

MX CINIF NIS

MX CNBV CUE Sustainability (Art. 82 Bis)

MX LGCC Climate Law

MX Sustainable Taxonomy

NEK, Indonesia Carbon Economic Value framework

New York Climate Leadership and Community Protection Act

NG Carbon Market Activation Policy (draft)

NG Climate Change Act

Nigeria Energy Transition Plan

NO Sustainable Finance Act

NY CDAA

NY Climate Superfund

NY CRFRD Act

NY Fashion Act

NY TREES Act

NYDFS Climate Guidance

NZ ETS

NZ Modern Slavery (proposed)

NZ Taxonomy

NZ Zero Carbon Framework

OECD Guidelines for Multinational Enterprises

OECS climate and disaster resilience (CCASAP / CCRIF)

OECS regional environmental sustainability (SGD 2040)

OeNB climate and ESG prudential supervisory framework

Oklahoma EDEA (anti-boycott)

Oklahoma pension pecuniary factors (proposed)

Petroleum Industry Act 2021

PNEC 2030 (PT)

PNIEC

POJK 51, Indonesia Sustainable Finance reporting

Protecting Florida Investments Act (PFIA)

PT NFRD (Decreto-Lei 89/2017)

RNC 2050 (PT)

SASB Standards

SBA ESG Integration Guidelines

SBTi Corporate Net-Zero Standard

SE CBAM Supplementary

SEC Climate Disclosure Rule

SEC Conflict Minerals Rule (Dodd-Frank 1502)

SEC Names Rule (ESG fund naming)

Serious Accidents Punishment Act (SAPA)

SG Carbon Pricing

SG Climate Disclosure

SG Energy Conservation

SG Resource Sustainability

SPK 1 and SPK 2, Indonesia ISSB-aligned sustainability disclosure standards

SSBJ Standards

Swiss Climate and Innovation Act (KIG/LCl)

Swiss Climate Ordinance

Swiss CO Art. 964a-c

Swiss CO Art. 964j-l (DDTrO)

Swiss CO2 Act (revised 2024)

Taiwan 2050 Net-Zero Pathway

Taiwan Climate Change Response Act

Taiwan Corporate Governance Roadmap

Taiwan Green Finance Action Plan 3.0

Taiwan IFRS S1 / S2

Taiwan Sustainable Taxonomy

Taxonomía T-MAS

Texas SB 1057 (shareholder proposal thresholds)

Texas SB 13 (anti-boycott)

Texas SB 19 (firearm anti-discrimination)

Texas SB 2337 (proxy advisor disclosures)

Texas SB 833 (insurer ESG ratemaking ban)

TH 56-1 One Report

TH Climate Change Act

TH ISSB Roadmap

Thailand Taxonomy

TJSL, Mandatory CSR (UU 40/2007 Article 74)

TKBI, Indonesia Taxonomy for Sustainable Finance

TNFD Recommendations

UFLPA

UK CBAM

UK CFD Regs 2022

UK Climate Change Act

UK ETS

UK MEES (non-domestic)

UK Modern Slavery (s.54)

UK Pension TCFD

UK SECR

UN Global Compact Ten Principles

UN Guiding Principles on Business and Human Rights

UN Principles for Responsible Investment

UU HPP, Indonesia Carbon Tax (Article 13)

UU PPLH, Indonesia Environmental Protection and Management Law

VCMI Claims Code of Practice

VN Law on Environmental Protection 2020

VN National Climate Change Strategy to 2050

VN National Green Growth Strategy

VN National Green Taxonomy

VN Pilot Carbon Market and ETS

VN Power Development Plan 8 (PDP8)

VN Sustainability Disclosure (Circular 96/2020)

ZA Carbon Tax

ZA Climate Change Act

ZA GFT

ZA NGER

Åpenhetsloven

6 NYCRR Part 496, Statewide Greenhouse Gas Emission Limits (CLCPA implementing regulation)

7th amendment to the Minimum Requirements for Risk Management (MaRisk), integration of ESG risks

Accounting Act (CSRD transposition, primary vehicle)

Accounting Act (NFRD transposition vehicle)

ACPR 2022-2024 climate stress test on the insurance sector

ACPR climate and ESG prudential supervisory framework

ACPR, Analyses N. 156 - Energy Climate Act (art. 29) : insurers should pursue their progress (January 2024)

ACPR, Banking guide on the governance and management of climate risks by credit institutions (May 2020)

ACPR, First pilot climate stress test 2020-2021 (banks and insurers) - Analyses et syntheses N. 122

ACRA and SGX RegCo Sustainability Reporting Roadmap: phased mandatory ISSB-aligned climate-related disclosures for SGX-listed issuers (FY2025+) and large non-listed companies (FY2030+)

Act amending the Accounting Act etc. (sustainability reporting), CSRD transposition

Act amending the Annual Accounts Act (1995:1554) on new rules for sustainability reporting, Swedish CSRD transposition

Act amending the Buildings Energy Act (Heating Act)

Act for Partially Amending the GX Promotion Act and the Act on the Promotion of Effective Utilization of Resources (mandatory GX-ETS, Act No. 52 of 2025)

Act implementing the EU Deforestation Regulation (Stb. 2024, 242)

Act modernising the national implementation of EU ecodesign and energy-labelling rules (Ecodesign Modernisation Act), creating the new OekodesignG

Act No. 2008-649 of 3 July 2008 on various provisions adapting French company law to Community law

Act No. 2010-788 of 12 July 2010 on the national commitment to the environment (Grenelle 2 Act)

Act No. 2011-12 of 5 January 2011 adapting environmental law to EU law (article 1, ratification of Ordonnance No. 2010-1232)

Act of 12 June 2015 on the greenhouse gas emission allowance trading scheme

Act of 15 December 2016 amending the Accounting Act, Polish transposition of NFRD (Directive 2014/95/EU)

Act of 17 December 2025 amending the Environmental Management Act to operationalise the Carbon Border Adjustment Mechanism

Act of 21 November 2024 amending the Energy Law Act and certain other acts (hydrogen market)

Act of 25 June 2025 amending certain acts in connection with the digital operational resilience of the financial sector and the issuance of European Green Bonds (Dz.U. 2025 poz. 1069)

Act of 27 February 2026 amending the Accounting Act, Polish national option exempting 2025 and 2026 ESG reports for entities falling outside the new Omnibus I scope

Act of 29 August 2014 on the energy performance of buildings (Polish transposition of Directive 2010/31/EU)

Act of 4 June 2025 amending the Labour Code (pay transparency, recruitment stage), Dz.U. 2025 poz. 807

Act of 6 December 2024, Polish transposition of CSRD (Directive (EU) 2022/2464), amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight and certain other acts

Act of 9 July 2025, Polish transposition of the Stop-the-Clock Directive (Directive (EU) 2025/794), postponing CSRD Wave 2 and Wave 3 by 2 years and CS3D first wave by 1 year

Act on artificial intelligence systems (bill, Sejm print no. 2443, UC71)

Act on certain greenhouse-gas emissions, Swedish EU ETS implementation

Act on Corporate Due Diligence Obligations in Supply Chains (Supply Chain Due Diligence Act, LkSG)

Act on disclosure of sustainability information in the financial sector and a framework for sustainable investments

Act on the Allocation and Trading of Greenhouse Gas Emission Permits

Act on the Promotion of a Smooth Transition to a Decarbonised Growth-oriented Economic Structure (GX Promotion Act, Act No. 32 of 2023)

Act Partially Amending the Act on Promotion of Global Warming Countermeasures (Act No. 54 of 2021), anchoring the 2050 net-zero goal in primary law

Act postponing the sustainability-reporting requirement for certain undertakings, Swedish Stop-the-Clock implementation

Act relating to enterprises' transparency and work on fundamental human rights and decent working conditions (Transparency Act)

Act to Strengthen Non-Financial Reporting in Management Reports (CSR Directive Implementation Act, CSR-RUG), German transposition of NFRD

Act with supplementary provisions to the EU CBAM Regulation

AFM supervision of sustainability reporting and sustainability information disclosures

AFRC Consultation Paper on the Proposed Regulatory Framework for Sustainability Assurance in Hong Kong

Agreement establishing the preliminary basis of the Pilot Programme of the Emissions Trading System (SCE)

AI Act

AI Act applicable in France (Regulation (EU) 2024/1689, direct effect)

AI Act applicable in Italy (Regulation (EU) 2024/1689, direct effect)

Amending act transposing the EPBD recast (Directive (EU) 2024/1275) into Polish law (pending)

Amendment of Bbl, Bkl and Omgevingsbesluit implementing EPBD IV (tranche 1)

Amendment of the Greenhouse Gas Emissions Trading Act to transpose Directive (EU) 2023/959 (EU ETS 2)

Amendments to Articles 7, 10-1 and 23 of the Regulations Governing Information to be Published in Annual Reports of Public Companies

Amendments to the Accounting Act transposing the Stop-the-Clock Directive (EU 2025/794)

Amendments to the Audit Act (CSRD assurance regime)

Amendments to the Capital Markets Act (CSRD listed-issuers regime)

Amendments to the Single Financial Circular (CUF) of CONSAR, integrating ESG criteria into Afores' investments

AMF, 2025 Report on corporate governance and director remuneration of listed companies (12 December 2025)

AMF, Communication on ESMA's 2025 recommendations for the second year of CSRD application

AMF, Communication on the publication of the first CSRD sustainability statements and ESMA 2024 recommendations

AMF, Position-Recommandation DOC-2020-03 : Information to be provided by collective investment schemes integrating non-financial approaches and names of ESG funds (FR7 revision)

AMF, Thematic study 'Corporate Sustainability reporting: the way forward'

Application in France of Regulation (EU) 2019/2088 (SFDR)

Application in France of Regulation (EU) 2024/3005 on the transparency and integrity of ESG rating activities (competent authority: AMF)

Application in France of the EU banking package (CRR III / CRD VI) carrying the ESG dimension of Basel III (Pillar 3 Art. 449a + Pillar 2 Art. 87a; authorities: ACPR, ECB/SSM, EBA)

Application in Greece of the EU banking package (CRR III / CRD VI) carrying the ESG dimension of Basel III (Pillar 3 Art. 449a + Pillar 2 Art. 87a; authorities: ECB/SSM, Bank of Greece, EBA)

Application in Poland of Regulation (EU) 2024/3015 (EU Forced Labour Regulation)

Application in Spain of the EU Emissions Trading System (EU ETS) via Law 1/2005

Application of the EU Emissions Trading System (EU ETS) in Ireland via S.I. No. 470 of 2024

AR BCRA Climate-Related Financial Risk

Arrete of 10 March 2016 on the 'Energy and Ecological Transition for the Climate' label (TEEC)

Arrete of 28 December 2023 amending Title II of Book VIII of the Commercial Code

Arrete of 28 December 2023 taken under Article 37 of Ordinance n. 2023-1142

Arrete of 8 January 2016 homologating the reference framework of the 'Socially Responsible Investment' label

Arrete of 8 January 2024 on the Greenfin label (France finance verte)

Art. 26 of Law 91/2025 (European Delegation Law 2024) - national adequacy to Regulation (EU) 2023/1115 (EUDR)

Article 38 of bill 25-118 (DDADUE 2026) transposing Directive (EU) 2024/1788 and operationalising Regulation (EU) 2024/1789

ASIC Regulatory Guide 280, Sustainability reporting

Attractiveness Law 2024-537 of 13 June 2024 on corporate financing and France's attractiveness

Audit Reform and Corporate Governance Bill (creating ARGA), abandoned 20 January 2026

Auditors (Amendment) Law of 2025 (CSRD sustainability assurance regime)

Austrian CSRD Transposition (NaBeG, UGB, AktG, GmbHG, BWG, VAG)

B3 ESG Annex to the Issuers' Regulation, three comply-or-explain ESG measures (board diversity, ESG nomination policy, ESG-linked variable compensation)

BACS Decree 2020-887 - Building Automation and Control Systems for non-residential buildings

BaFin ESG and Sustainable Finance supervisory framework

BaFin Guidance Notice on Dealing with Sustainability Risks

BaFin Sustainable Finance Strategy

Banca d'Italia, Supervisory Expectations on climate-related and environmental (C&E) risks

Banco de España adoption of EBA Guidelines on the Management of ESG Risks (EBA/GL/2025/01)

Bank of Ghana Climate-Related Financial Risk Directive, 2024

Bank of Ghana Corporate Governance Directive, 2018

Bank of Ghana CRFRD phased implementation, full disclosure milestone

Bank of Greece supervisory expectations on climate-related and environmental risks

Bank of Greece, 2024 climate materiality self-assessment and action-plan exercise for less significant institutions

Banking Act 2015 (harmonised ECCU Banking Act)

Barbados debt-for-climate-resilience conversion (Sovereign Sustainability-Linked Loan, December 2024)

Barbados debt-for-nature / blue bond conversion (September 2022)

Barbados National Energy Policy (BNEP) 2019-2030

Barbados Second Nationally Determined Contribution (NDC), 2025-2035

Batteries Regulation adequacy (Italy)

BCB public consultation on Basel-aligned quantitative GRSAC disclosure requirements, expected new BCB Resolution effective January 2027 with first disclosures in 2028

BCB Resolution 139 of 15 September 2021, Report on Social, Environmental and Climate-related Risks and Opportunities (GRSAC) for financial institutions

BCB Resolution 151 of 6 October 2021, semi-annual supervisory data submission on social, environmental and climate-related risks (DRSAC, Document 5990)

BCRA Communication B 12618/2023, mandatory data-collection requirement on physical and transition climate-related financial risks for Group A banks and a sample of corporate borrowers, first formal supervisory step on climate risk in the Argentine banking system

BE CS3D Transposition

Belgian CSRD Transposition (BCCA, Audit Law, Financial Supervision Law)

BI ESG Supervisory Expectations

Bill C-15 recalibration of the Competition Act greenwashing provisions

Bill C-59 Greenwashing amendments to the Competition Act

Bill for the Protection of Human Rights and the Environment for Sustainable Business Management (Korean MHREDD bill)

Bill on Corporate Sustainability Information (LIES), Spanish CSRD transposition bill 121/000038

Bill on various provisions adapting to European Union law (DADUE), Article 45 transposing Directive (EU) 2024/1275 (EPBD recast)

Blue Green Bank Act, 2024 (Act 2024-20)

BNM CCPT

BNM Climate Change and Principle-based Taxonomy

BNM Climate Risk Management and Scenario Analysis (CRMSA) Policy Document, 2025 revision

BNM Climate Risk Management and Scenario Analysis Policy Document (2022 version, superseded)

BNM CRMSA

BoG Climate Risk Directive

BoG Corporate Governance Directive

BOT Environmental and Climate Risk

BOT Policy Statement on Internalizing Environmental and Climate Change Aspects into Financial Institution Business

Brazilian Draft Bill PL 572/2022, National Framework Law on Business and Human Rights and corporate due diligence

Bridgetown Initiative 3.0 (global financial architecture reform)

Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003), as amended by Act No. 46 of 2013

BRSR

BRSR Core

Buildings (Living Environment) Decree — energy performance of buildings (BENG/NZEB + energy-label-C offices)

Buildings Energy Act (GEG)

Buildings Modernisation Act (GModG, draft)

Bursa Malaysia amendments to the Main and ACE Market Listing Requirements introducing IFRS S1 and IFRS S2 (Practice Notes 9 and 9A)

Cabinet Office Order Partially Amending the Cabinet Office Order on Disclosure of Corporate Affairs (designating SSBJ Standards as the basis of mandatory sustainability disclosure)

Cabinet Office Order Partially Amending the Cabinet Office Order on Disclosure of Corporate Affairs (introducing the Sustainability section in Annual Securities Reports)

California AB 1207, Cap-and-Invest Program reauthorization through 2045

California AB 1817, PFAS ban in textiles

California AB 2771, PFAS ban in cosmetics

California Climate Bond, SB 867, Proposition 4

California Climate Corporate Data Accountability Act (SB 253), as amended by SB 219

California Climate-Related Financial Risk Act (SB 261), as amended by SB 219

California SB 219 amendments to SB 253 and SB 261

California SB 840, GGRF spending framework and CARB offset studies

California Voluntary Carbon Market Disclosures Act (AB 1305)

Capital Market Supervisory Board Notification TorChor. 44/2563 on disclosure of financial condition and operating results of issuers (No. 17), introducing Form 56-1 One Report

Capital Markets Reform Bill, adjustments to the CRD regime (expected 2026)

CARB initial regulation implementing SB 253 / SB 261

CARB Initial Regulation implementing SB 253 and SB 261

Carbon Border Adjustment Mechanism (CBAM) Regulation, directly applicable in Croatia

Carbon Border Adjustment Mechanism (CBAM) Regulation, directly applicable in Cyprus

Carbon Border Adjustment Mechanism (CBAM), Regulation (EU) 2023/956

Carbon Border Adjustment Mechanism Regulation, directly applicable in Belgium

Carbon Border Adjustment Mechanism Regulation, directly applicable in France

Carbon Border Adjustment Mechanism Regulation, directly applicable in the Netherlands

Carbon budgets and listed GHG-emitting activities (s.26-27 Climate Change Act), expected operationalisation

Carbon Credit Trading Scheme, 2023 (Ministry of Power notification)

Carbon Fee Collection Regulations

Carbon Tax Act, 2019 (Act No. 15 of 2019)

CBAM

CBC Climate Risk Supervision

CBC Supervisory Expectations on Climate-related and Environmental Risks for Less Significant Institutions

CBI ESG Supervisory Expectations

CBK Guidance on Climate-Related Risk Management for the Banking Sector (October 2021)

CBN Sustainable Banking Principles

CCRIF SPC parametric risk-transfer instrument

CELE (EU ETS in Portugal)

Central Bank of Egypt Binding Sustainable Finance Regulations, November 2022

Certificate of Environmental Clearance (Designated Activities) Order, 2001

Certificate of Environmental Clearance Rules, 2001

Child Labour Due Diligence Act, adopted in 2019 but never entered into force

Circular 17/2022/TT-NHNN guiding environmental risk management in credit extension activities

Circular 96/2020/TT-BTC guiding the disclosure of information on the securities market

City of Boston BERDO 2.0 (Chapter VII, sections 7-2.1 and 7-2.2 of the City of Boston Code)

City of Cambridge BEUDO, as amended June 2023

Climate Action and Low Carbon Development (Amendment) Act 2021 (No. 32 of 2021)

Climate Change (Amendment) Act, 2023 (Act No. 9 of 2023)

Climate Change (Carbon Markets) Regulations, 2024 (Legal Notice No. 84)

Climate Change Act 2008 (c. 27)

Climate Change Act 2022 (Commonwealth)

Climate Change Act, 2016 (Act No. 11 of 2016)

Climate Change Act, 2021

Climate Change Act, 2024 (Act No. 22 of 2024)

Climate Change Act, Lov 2017-06-16-60

Climate Change and Ozone Layer Protection Act (2019 version, repealed)

Climate Change and Ozone Layer Protection Act (replaces 2019 act)

Climate Change Response (Emissions Trading Reform) Amendment Act 2020, major NZ ETS overhaul

Climate Change Response (Zero Carbon) Amendment Act 2019, net-zero 2050 + Climate Change Commission

Climate Change Response Act

Climate Change Response Act 2002, primary climate statute (UNFCCC implementation, NZ ETS, 2050 target)

Climate Change Response Amendment Bill 2026 (expected)

Climate Strategy of the Croatian National Bank

CMF General Rule No. 461, restructures the Memoria Anual of CMF-supervised issuers to include corporate governance, social, environmental and SASB-aligned industry-specific disclosures

CMF General Rule No. 519, perfects instructions to prepare Integrated Annual Reports by adopting IFRS S1 and IFRS S2

CMN Resolution 4.945 of 15 September 2021, Policy of Social, Environmental and Climate Responsibility (PRSAC) for financial institutions

CMVM Annual Issuers Circular 4/2025, supervisory priorities for 2025 including CSRD/ESRS transitional application by listed issuers

CNMV-ICAC Sustainability Guidance

CNV General Resolution 1115/2026, comprehensive reform of Title IV of the CNV Norms (Régimen Informativo Periódico) introducing mandatory comply-or-explain disclosure of the issuer's environmental or sustainability policy and KPIs in the Memoria Anual, alongside an apply-or-explain Code of Corporate Governance annex

CNV General Resolution 797/2019, updated Code of Corporate Governance for issuers under the public-offering regime, comply-or-explain (apply-or-explain) modality, first comprehensive update since 2012

CO SFC ESG Disclosure

Code of Corporate Governance Practices for Issuers of Securities to the Public, 2015

Codification of the High Audit Authority (H2A) in the Commercial Code Articles L. 820-1 to L. 820-24, succession to the H3C (Loi 2003-706) with extended remit to OTI and sustainability auditors (Ordonnance 2023-1142, Decret 2023-1394)

Colombia Sovereign Green Bond Framework (MHCP, July 2021), aligned with the ICMA Green Bond Principles, used for the first sovereign green bond issuance in local currency on 29 September 2021

Combatting Trafficking in Person and Modern Forms of Slavery Bill (Fleming/Belich), modern slavery reporting

Commission Delegated Regulation (EU) 2021/2139 supplementing Regulation (EU) 2020/852 by establishing the technical screening criteria for the climate change mitigation and climate change adaptation environmental objectives

Commission Delegated Regulation (EU) 2021/2178 specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities

Commission Delegated Regulation (EU) 2022/1214 amending Delegated Regulation (EU) 2021/2139 as regards certain energy activities and Delegated Regulation (EU) 2021/2178 (Complementary Climate Delegated Act, gas and nuclear)

Commission Delegated Regulation (EU) 2023/2486 supplementing Regulation (EU) 2020/852 by establishing technical screening criteria for the four non-climate environmental objectives (water, circular economy, pollution prevention, biodiversity)

Commission Delegated Regulation (EU) 2025/1416 amending Delegated Regulation (EU) 2023/2772 as regards the phase-in of certain sustainability reporting requirements

Commission Delegated Regulation (EU) 2025/2180 of 12 September 2025 (RTS on registration of EuGB external reviewers)

Commission Delegated Regulation (EU) 2025/755 of 16 April 2025 (ESMA fees for EuGB external reviewers)

Commission Delegated Regulation (EU) 2026/73 amending Delegated Regulations (EU) 2021/2139, (EU) 2023/2486 and (EU) 2021/2178 as regards the disclosure of information about Taxonomy-eligible and Taxonomy-aligned activities and the introduction of a materiality threshold (Omnibus quick-fix)

Commission Implementing Regulation (EU) 2025/2179 of 12 September 2025 (ITS on registration application forms)

Companies (Amendment) (No. 3) Law of 2017 (NFRD transposition)

Companies (Amendment) (No. 3) Law of 2025 (CSRD primary transposition vehicle)

Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 (SI 2022/31) and LLP equivalent (SI 2022/46)

Companies Act 2013 Section 135 and Companies (CSR Policy) Rules 2014

Companies Act, Cap. 308 (Laws of Barbados), Division G Financial Disclosure

Conflict Minerals

CONSOB Attention Notice no. 1/25 of 11 February 2025 (SFDR product disclosure)

CONSOB Resolution 23463/2025, amendments to the Issuers' Regulation for CSRD implementation

Corporate Sustainability Due Diligence Directive (CS3D), Directive (EU) 2024/1760

Corporate Sustainability Reporting Directive (CSRD), Directive (EU) 2022/2464

Council of Ministers Resolution 107/2019, Roadmap for Carbon Neutrality 2050 (RNC 2050)

Council of Ministers Resolution 53/2020, National Energy and Climate Plan 2030 (PNEC 2030)

Croatian CSRD Transposition (Accounting Act, Audit Act, Capital Markets Act)

CS3D

CS3D transposition (expected)

CS3D transposition (Italy)

CS3D transposition (Poland)

CSA NI 58-101 Disclosure of Corporate Governance Practices, women on boards and senior management

CSA Proposed NI 51-107 Disclosure of Climate-related Matters (paused)

CSA Staff Notice 81-334 (Revised) ESG-Related Investment Fund Disclosure

CSRD

CSRD (Portuguese transposition, pending)

CSRD Implementation Act (bill 36678), amending the Audit Firms Supervision Act, the Financial Supervision Act, the Civil Code and other laws to implement Directive (EU) 2022/2464

CSRD transposition (Italy)

CSRD transposition (Poland)

CVM Resolution 193 of 20 October 2023, mandatory adoption of ISSB IFRS S1 and IFRS S2 (via CBPS Pronouncements 01 and 02) for publicly held companies

CVM Resolution 59 of 22 December 2021, ESG comply-or-explain disclosures in the Reference Form (Formulário de Referência)

CVM Resolutions 217, 218 and 219 of 29 October 2024, formalizing CBPS Pronouncements 01 and 02 and amending CVM Resolution 193

CY CSRD Transposition

Cyprus Stock Exchange Corporate Governance Code - 6th Edition (April 2024)

CySEC Circular C704 (2025): Sustainable Finance Regulatory Framework for Cyprus Investment Fund Managers

CySEC Circular C752 (2026): ESMA Second Thematic Note on ESG Strategies (clear, fair and not misleading sustainability-related claims)

CySEC ESG Supervision

DDADUE 6 bill Art. 50 (ecodesign chapter) : designation of the ESPR competent authority and penalties regime (Art. 74)

DDADUE 6 digital chapter : designation of AI Act competent authorities (Article 70) and penalties regime (Article 99)

DE ESPR Application

DE Omnibus I Transposition

Decision 13/2024/QD-TTg promulgating the list of sectors and facilities required to conduct GHG inventory

Decision 1658/QD-TTg approving the National Strategy on Green Growth for 2021-2030, vision to 2050

Decision 21/2025/QD-TTg on environmental criteria and certification for projects eligible for green credit and green bond issuance

Decision 232/QD-TTg approving the Project on the establishment and development of the carbon market in Vietnam

Decision 500/QD-TTg approving the National Power Development Plan for 2021-2030, vision to 2050 (PDP8)

Decision 768/QD-TTg approving the revision of the Power Development Plan 8 (Revised PDP8)

Decision 896/QD-TTg approving the National Strategy on Climate Change to 2050

Decree 06/2022/ND-CP on the reduction of greenhouse gas emissions and protection of the ozone layer

Decree 08/2022/ND-CP detailing a number of articles of the Law on Environmental Protection

Decree 119/2025/ND-CP amending and supplementing Decree 06/2022/ND-CP

Decree 2016-10 of 8 January 2016 on the 'Socially Responsible Investment' label

Decree 2020-1724 of 28 December 2020 on the prohibition on the destruction of unsold non-food products

Decree 2022-888 of 14 June 2022 on shareholder identification, information transmission and the facilitation of shareholder rights

Decree 2023-1180 of 13 December 2023 (state labels eligible for life-insurance unit-linked products)

Decree 2023-1394 of 30 December 2023, application decree of Ordinance 2023-1142 (CSRD transposition)

Decree 2025-1287 of 22 December 2025 on the sanitary safety of water intended for human consumption (transposition of Directive (EU) 2020/2184, PFAS monitoring)

Decree 2025-1376 of 28 December 2025 on carve-outs to the PFAS ban in cosmetics, clothing, footwear and ski waxes

Decree 2025-958 of 8 September 2025 on the national trajectory for the reduction of PFAS aqueous discharges

Decree 926 of 2017: regulates the 'non-causation' (no causación) mechanism of the National Carbon Tax, allowing taxpayers to be exempt by certifying carbon neutrality with verified credits from Colombian-territory GHG mitigation projects

Decree implementing the EU Deforestation Regulation

Decree n. 2020-1 of 2 January 2020 on companies whose articles set a raison d'etre or that publicly use the societe-a-mission status

Decree No. 2011-1411 of 31 October 2011 on geological storage of carbon dioxide for the purpose of combating climate change

Decree no. 2019-771 of 23 July 2019 on the obligations to reduce final energy consumption in tertiary-use buildings

Decree no. 2020-1727 of 30 December 2020 on the energy and environmental performance requirements for the construction of buildings in metropolitan France

Decree no. 2024-546 of 14 June 2024 on the EU Emissions Trading System (May 2023 revisions transposition into Code env. R. 229-5 et seq.)

Decree of 14 March 2017 implementing Directive 2014/95/EU on the disclosure of non-financial and diversity information by certain large undertakings (NFRD transposition)

Decree prohibiting the importation of goods produced with forced or compulsory labour

Decree-Law 89/2017 of 28 July 2017, transposing Directive 2014/95/EU (NFRD) on disclosure of non-financial and diversity information by certain large undertakings and groups

Decret 2021-663 of 27 May 2021 (application of Art. 29 Energie-Climat law, Taxonomy-aligned share disclosure)

Delegated Directive (EU) 2023/2775 amending the Accounting Directive (size thresholds)

Designation of BLE as German competent authority for the EU Deforestation Regulation

Designation of DGEC as CBAM competent authority and authorised CBAM declarant status (definitive phase 2026)

Designation of Italian competent authorities for EUDR (Regulation (EU) 2023/1115)

Designation of Spanish competent authorities for Regulation (EU) 2023/1115 (EUDR)

Designation of the French competent authorities for Regulation (EU) 2023/1115 (EUDR)

Direct application in Italy of Regulation (EU) 2019/2088 (SFDR)

Direct application in Italy of Regulation (EU) 2024/3005 (ESG Ratings Regulation)

Direct application in Italy of Regulation (EU) 2024/3015 (EU Forced Labour Regulation)

Direct application in Portugal of Regulation (EU) 2019/2088 (SFDR)

Direct application in Portugal of Regulation (EU) 2023/956 (CBAM)

Direct application in Spain of Regulation (EU) 2019/2088 (SFDR)

Direct application in Spain of Regulation (EU) 2020/852 (EU Taxonomy) and delegated acts

Direct application of Regulation (EU) 2023/1115 (EUDR) in Portugal

Direct application of SFDR and EU Taxonomy in Sweden, supervised by Finansinspektionen

Direct application of the EU Deforestation Regulation (Reg. (EU) 2023/1115) in Sweden

Direct-effect application of EUDR (Reg. (EU) 2023/1115) in Greece

Direct-effect application of the Batteries Regulation (EU) 2023/1542 in Poland (market-surveillance / waste layer ; draft act UC107)

Direct-effect application of the Carbon Border Adjustment Mechanism (Reg. (EU) 2023/956) in Greece

Direct-effect application of the Carbon Border Adjustment Mechanism (Reg. (EU) 2023/956) in Poland + national implementing Act (Dz.U. 2025 poz. 1863)

Direct-effect application of the ESG Ratings Regulation (Reg. (EU) 2024/3005) in Greece

Direct-effect application of the ESG Ratings Regulation (Reg. (EU) 2024/3005) in Spain

Direct-effect application of the ESG Ratings Regulation (Reg. (EU) 2024/3005) in the Netherlands

Directive (EU) 2018/844 amending the EPBD (NZEB definition, building automation, smart-readiness)

Directive (EU) 2024/1619 (CRD VI) amending Directive 2013/36/EU (supervisory powers, sanctions, third-country branches, ESG risks)

Directive (EU) 2024/825 empowering consumers for the green transition (ECGT)

Directive (EU) 2026/470 (Omnibus I) simplifying CSRD and CSDDD , expected French transposition (DDADUE 6)

Directive 2009/125/EC establishing a framework for the setting of ecodesign requirements for energy-related products (Ecodesign Directive)

Directive 2010/31/EU on the energy performance of buildings (EPBD)

Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (Accounting Directive)

DL Energia (DL 181/2023 converted by Law 11/2024) art. 7 - experimental geological CO2 storage

DMA

DNB Good Practice Guide on the management of climate and nature-related risks (revised version, July 2025)

DPE Reform Decree 2020-1610 - Energy Performance Certificate reform for residential buildings

Draft act amending the Energy Law and certain other acts (v4.0) + forthcoming hydrogen law (MKiS)

Draft Act implementing Directive (EU) 2024/825 (Empowering Consumers), UC111

Draft Act implementing the EU Deforestation Regulation in Germany

Draft act on protecting the market and the competitive economy against products and goods causing deforestation and forest degradation (UC101)

Draft act strengthening the right to equal pay for men and women (list no. UC127), full transposition of Directive (EU) 2023/970

Draft Act transposing the CSRD Directive (20th legislative period, lapsed by Diskontinuitaet)

Draft Act transposing the CSRD Directive and amending further provisions (CSRD Implementation Act, CSRD-UmsG)

Draft amendment of Circular 96/2020/TT-BTC, integrating ISSB and GRI standards

Draft amendment of the German Energy Efficiency Act (EnEfG)

Draft amendments to the Generic Codes of Good Practice on Broad-Based Black Economic Empowerment, 29 January 2026

Draft bill transposing Directive (EU) 2022/2464 (CSRD), under stakeholder consultation by the Portuguese Ministry of Finance

Draft Climate Change Act of Thailand, establishing a statutory framework for climate management with mandatory MRV, ETS, carbon tax and CBAM

Draft Decree on the National Programme of Tradable GHG Emission Quotas (PNCTE), public consultation opened by MADS in September 2024 to design Colombia's national emissions trading scheme

Draft Implementing Decree on Sustainability Assurance Examination, AMvB detailing assurance requirements for accountants and audit firms under the amended Wta

Draft Implementing Decree on the Sustainability Reporting Directive, general administrative order detailing reporting obligations under bill 36678

Draft King V Report on Corporate Governance for South Africa, 2025

Draft Law amending Law 1/2005 to transpose Directives (EU) 2023/958 and 2023/959 (Fit-for-55: aviation, maritime, ETS2, MSR)

Draft Law implementing Regulation (EU) 2023/1115 (EUDR) in Spain

Draft Royal Decree transposing the EU Pay Transparency Directive (2023/970)

DSA

Dutch Climate Act of 2019 (Stb. 2019, 253), as amended by the Wet of 10 July 2023 (Stb. 2023, 271, implementing EU Climate Law) and by Article III of the Verzamelwet KGG 2026 (Stb. 2025, 349, statutorily anchoring the Wetenschappelijke Klimaatraad in Article 8)

Dutch CSRD Transposition (Wet implementatie richtlijn duurzaamheidsrapportering)

Dutch Implementation Act for the EU AI Act (draft Uitvoeringswet AI-verordening)

Eastern Caribbean Central Bank Agreement 1983

ECCB Greening the Financial System (sustainable-finance workstream)

ECCB Prudential Standard on Corporate Governance (s.184 Banking Act 2015)

ECCB sustainable finance (Greening the Financial System)

ECSRC Securities (Accounting and Financial Statements) Regulations 2001

ECSRC Securities (Continuing Disclosure Obligations of Issuers) Regulations 2001

EG CBE Sustainable Finance

ELAN Act - Housing, Urban Planning and Digital Evolution Act 2018

Electric Light and Power Act, 2013-21 (Laws of Barbados)

Electricity Supply Act, 2024

Empowering Consumers for the Green Transition Directive

Energy Act, No. 1 of 2019 (Kenya)

Energy Conservation (Amendment) Act, 2022 (Act No. 19 of 2022)

Energy Efficiency Act (EnEfG)

Energy Performance of Buildings Directive (EPBD recast), Directive (EU) 2024/1275

Environment Law No. 4 of 1994 (as amended by Law 9 of 2009 and Law 105 of 2015)

Environmental Management Act, Chapter 35:05 (Act No. 3 of 2000)

Environmental Management and Co-ordination Act, No. 8 of 1999 (Kenya), as amended by Act No. 5 of 2015

Environmental Protection Act, 2025 (Act 1124)

EPA Greenhouse Gas Reporting Program (GHGRP), 40 CFR Part 98

EPBD

EPBD 2010

Equality and Anti-Discrimination Act, sections 26 and 26 a (Activity and Reporting Duty, ARP)

ES Corporate Governance Code

ES CS3D Transposition (Anteproyecto)

ES CSRD Transposition (LIES, pending)

ES ESPR Application

ES Green Claims Transposition (Anteproyecto)

ES Omnibus I Transposition

ES Pay Transparency Transposition

ESPR

ESRS

EU Batteries Regulation

EU CBAM Regulation 2023/956 applies directly in Germany ; DEHSt is the competent authority under § 11 TEHG

EU CCS / Industrial Carbon Management

EU Climate Law

EU CO2 Geological Storage Directive (CCS Directive), Directive 2009/31/EC

EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115

EU Deforestation Regulation 2023/1115 applies directly in Germany

EU Deforestation Regulation, directly applicable in Belgium

EU Deforestation Regulation, directly applicable in Croatia

EU Deforestation Regulation, directly applicable in Cyprus

EU Deforestation Regulation, directly applicable in Ireland

EU Deforestation Regulation, directly applicable in the Netherlands

EU Emissions Trading System (CELE) as applied in Portugal via Decreto-Lei 38/2013

EU Emissions Trading System Directive (EU ETS), Directive 2003/87/EC, as amended by Directive (EU) 2023/959

EU Emissions Trading System, applicable in the Netherlands via Wm Titel 16.2

EU ESG Ratings Regulation

EU ETS

EU ETS 2

EU ETS Aviation Amending Directive (Directive (EU) 2023/958), tightening aviation's ETS scope and implementing CORSIA

EU ETS Revision Directive (Directive (EU) 2023/959), Fit-for-55 core amendment introducing maritime ETS and ETS2 (buildings + road transport + small industry)

EU Forced Labour Regulation

EU Forced Labour Regulation (FLR), Regulation (EU) 2024/3015

EU Gas Package

EU Gas Package, Directive (EU) 2024/1788 (Renewable and Low-Carbon Gases Directive)

EU GBS

EU Pay Transparency Directive

EU Taxonomy

EU Taxonomy Regulation in Germany (directly applicable)

EU Taxonomy Regulation, directly applicable in Belgium

EU Taxonomy Regulation, directly applicable in Croatia

EU Taxonomy Regulation, directly applicable in Cyprus

EU Taxonomy Regulation, directly applicable in Ireland

EU Taxonomy Regulation, directly applicable in the Netherlands

EU Taxonomy Regulation, Regulation (EU) 2020/852 (Sustainable Finance Taxonomy)

EUDR

EUDR application (Poland)

EUDR first postponement, Regulation (EU) 2024/3234 (12-month deferral)

EUDR in Poland: application of Regulation (EU) 2023/1115 (deforestation-free products)

EUDR national adequacy (Italy)

EUDR second postponement and simplification, Regulation (EU) 2025/2650

European Climate Law, Regulation (EU) 2021/1119

European Communities (Greenhouse Gas Emissions Trading) Regulations 2024 (S.I. No. 470 of 2024)

European Green Bond Standard Regulation, directly applicable in the Netherlands

European Sustainability Reporting Standards (ESRS), Delegated Regulation (EU) 2023/2772

European Union (Corporate Sustainability Reporting) (No. 2) Regulations 2024 (S.I. No. 498/2024)

Expected amendments to the Accounting Act transposing the Omnibus I Directive (EU 2026/470)

Expected Austrian implementing measures for the EU Deforestation Regulation

Expected Austrian transposition of the Corporate Sustainability Due Diligence Directive (CS3D)

Expected Belgian transposition of the Corporate Sustainability Due Diligence Directive (Directive (EU) 2024/1760, as amended by Stop-the-Clock and Omnibus I)

Expected Croatian transposition of the Corporate Sustainability Due Diligence Directive (Directive (EU) 2024/1760)

Expected Cyprus transposition of the Corporate Sustainability Due Diligence Directive (EU) 2024/1760

Expected Cyprus transposition of the Omnibus I Directive (EU) 2026/470

Expected French transposition of CSDDD (Directive (EU) 2024/1760), articulation with Law 2017-399 on duty of vigilance

Expected German transposition of CSDDD Directive (EU) 2024/1760 via amendment of the existing LkSG (BMAS Government draft of 3 September 2025)

Expected German transposition of Omnibus I Directive (EU) 2026/470, scope simplification of CSRD/CS3D/Taxonomy

Expected German transposition of the Stop-the-Clock Directive (EU) 2025/794

Expected Greek transposition of CS3D Directive (EU) 2024/1760 (post-Omnibus I)

Expected Greek transposition of Omnibus I Directive (EU) 2026/470 (CSRD/CS3D scope simplification)

Expected Irish transposition of Omnibus I Directive (EU) 2026/470 (CSRD scope simplification)

Expected Irish transposition of the Corporate Sustainability Due Diligence Directive (CS3D)

Expected Italian transposition of CS3D Directive (EU) 2024/1760, corporate sustainability due diligence

Expected Italian transposition of Omnibus I Directive (EU) 2026/470, CSRD/CS3D/Taxonomy scope simplification

Expected Italian transposition of the EPBD recast (Dir. (EU) 2024/1275, "Green Homes") - deadline missed

Expected Ministerial Decree, implementing measures for Law 5164/2024 (CSRD)

Expected Spanish transposition of Omnibus I Directive (EU) 2026/470

Expected Spanish transposition of Stop-the-Clock Directive (EU) 2025/794

FCA CP24/8, Proposed extension of UK SDR to portfolio managers (paused April 2025)

FCA PS20/17, TCFD-aligned disclosures by premium-listed commercial companies (LR 9.8.6R(8))

FCA PS21/23, TCFD-aligned disclosures by standard-listed companies (LR 14.3.27R)

FCA PS21/24, ESG Sourcebook TCFD entity- and product-level disclosures

Federal Act on Climate Protection Targets, Innovation and Strengthening of Energy Security (Climate and Innovation Act, KIG/LCl)

Federal Act on Sustainability Reporting by Undertakings and on Reporting by Third-Country Undertakings (Sustainability Reporting Act, NaBeG)

Federal Act on Sustainable Corporate Governance (NUFG / SCGA), draft

Federal Act on the compliance with greenhouse gas emission ceilings and the elaboration of effective climate-protection measures (Climate Protection Act, KSG)

Federal Act on the expansion of energy from renewable sources (Renewable Energy Expansion Act, EAG)

Federal Act on the Reduction of CO2 Emissions (revised CO2 Act)

Federal Climate Change Act (KSG)

Federal Decree 11.075 of 19 May 2022, procedures for sectoral mitigation plans and creation of SINARE (revoked by Decree 11.550/2023 on the governance pillar)

Federal Decree 12.705 of 31 October 2025 establishing the Brazilian Sustainable Taxonomy (TSB)

Federal Law 12.187 of 29 December 2009, National Policy on Climate Change (PNMC)

Federal Law 14.904 of 27 June 2024, guidelines for Climate Change Adaptation Plans for federative entities

Federal Law 14.948 of 2 August 2024, Marco Legal do Hidrogênio de Baixa Emissão de Carbono (Low-Carbon Hydrogen Legal Framework)

Federal Law 15.042 of 11 December 2024 establishing the Brazilian Greenhouse Gas Emissions Trading System (SBCE)

Fighting Against Forced Labour and Child Labour in Supply Chains Act (Bill S-211)

Finance Act 2000 (establishment of the Green Fund)

Finance Law for 2026 (Law 2026-103 of 19 February 2026), art. 79 PFAS water-discharge fee

Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021, establishes mandatory CRD regime

Financial Services Commission Act, 2010-21 (FSCA)

FINMA Circ. 2026/1 Nature-related Financial Risks

FINMA Circular 2016/1 'Disclosure - banks' (partial revision on climate risks of 31 May 2021)

FINMA Circular 2016/2 'Disclosure - insurers' (partial revision on climate risks of 31 May 2021)

FINMA Circular 2026/1 'Nature-related financial risks'

FINMA Climate Disclosure (Circ. 2016/1 & 2016/2)

First CNMV-ICAC joint communication, transitional ESRS guidance pending CSRD transposition

Florida Energy Resources Act (HB 1645, 2024), removes climate change references from state law and bans offshore wind

Florida Fair Access to Banking Expansion (HB 989, 2024)

Florida Government and Corporate Activism Act (HB 3, 2023)

Florida Higher Education DEI Defunding Act (SB 266, 2023)

Florida Individual Freedom Act (HB 7, 2022), commonly known as the Stop WOKE Act

Florida Local Government DEI Ban (SB 1134, 2026)

Florida Prohibited Governmental Net-Zero Policies Act (HB 1217, 2026)

FMA Ethical Investing Disclosure Guidance, draft (consultation closed November 2025)

FR AI Act Application

FR CBAM Application

FR CCS Transposition

FR CS3D Transposition

FR CSRD Transposition

FR ESPR Application

FR EUDR Application

FR Omnibus I Transposition

FRA Board of Directors Decision No. 107 of 2021, Mandatory ESG and TCFD-aligned Climate Disclosure for Companies Operating in Non-Banking Financial Activities

FRA Board of Directors Decision No. 108 of 2021, Mandatory ESG and TCFD-aligned Climate Disclosure for Companies Listed on the Egyptian Exchange

FRA Board of Directors Decision No. 109 of 2021, Minimum Female Representation on the Boards of EGX-Listed Companies

FRA Board of Directors Decision No. 110 of 2021, Minimum Female Representation on the Boards of Non-Banking Financial Institutions

FRA Board of Directors Decision No. 163 of 2023, Criteria for Registering Validation and Verification Bodies (VVBs) for Carbon Emission Reduction Projects

FRA Board of Directors Decision No. 30 of 2024, Accreditation Criteria for Local Voluntary Carbon Registries

FRA Board of Directors Decision No. 31 of 2024, Rules and Regulations of Listing and Delisting Carbon Credits on the Egyptian Exchange

FRA Board of Directors Decision No. 36 of 2026, Mandatory Carbon Footprint Disclosure and 20% Offset for Non-Banking Financial Institutions

Framework Act on Carbon Neutrality and Green Growth for Coping with Climate Crisis

Framework of India's Climate Finance Taxonomy (Department of Economic Affairs)

France's application of the EU Emissions Trading System (EU ETS)

FRC IFRS Sustainability Roadmap (Nigeria)

Free Allocation Regulation (FAR)

French SRI Label V3 reference framework (March 2024)

FSA Sustainability Disclosure (Annual Securities Report)

FSC Climate-related Financial Disclosure Assessment and Roadmap to mandatory disclosure for banks, insurers, securities firms and SITE

FSC Draft Roadmap for Mandatory Sustainability Disclosure

FSC Investment Funds Consultation Paper, 16 April 2026 (Pillar VI: ESG and Sustainable Finance)

FSC Securities Consultation Paper (Legislative Reform Project), 14 April 2026, ESG Vision Statement

FSC Virtual Asset Service Providers Consultation Paper (ESG/Governance Overlay)

FSMA ESG and SFDR / Taxonomy supervisory framework

FSMA Sustainability Guide on the new sustainability reporting obligations for listed companies

FTC Feed-in Tariff Determination, RE technologies up to 1 MW (2023 programme)

Fuel Emissions Trading Act (BEHG), national fuel ETS for buildings and transport

Full Polish transposition of Omnibus I Directive (EU) 2026/470, expected

Gas Package (French transposition)

Gas Package (Italian transposition)

Gas Package (Polish transposition)

GEG (Gebaeudeenergiegesetz)

General Law on Climate Change (LGCC), last amended in the DOF on 1 April 2024

German CS3D Transposition (LkSG-Aenderungsgesetz)

German CSRD Transposition (CSRD-UmsG)

German Implementation Act for EU AI Regulation 2024/1689 (KI-MIG), adopted by Bundestag on 11 June 2026 (BT-Drs 21/6407)

GH SEC Green Bond Guidelines

GR CCS Transposition

GR CS3D Transposition

GR CSRD Transposition

GR ESPR Application

GR Omnibus I Transposition

Green Credit Rules, 2023, Ministry of Environment, Forest and Climate Change (S.O. 4458(E))

Green Finance Evaluation Programme for Banking Financial Institutions, plus the 2021-2022 climate risk stress test pilots

Green Fund Regulations, 2007

Greenhouse Gas Emission Trading Act, Lov 2004-12-17-99

Greenhouse Gas Emissions Trading Act (TEHG), German implementation of EU ETS

Greenhouse Gas Emissions Trading Scheme Order 2020 (SI 2020/1265), establishing the UK ETS

Greenhouse Gas Pollution Pricing Act

H2A FAQ on the application of provisions framing the legal audit of accounts (updated 12 March 2026)

H2A Guidelines on the assurance of sustainability information (October 2024, updated January 2026)

H2A Normative Framework : Professional Practice Standards (NEP) homologated in 2026 (NEP 9510 revised, NEP 911 and 912 size threshold adjustments)

H2A Opinion on the diligences of sustainability information verifiers appointed by Wave 2 CSRD undertakings

HANFA supervisory framework for sustainability disclosures (CSRD, SFDR, Taxonomy)

HCGE, 12th annual report (September 2024 - September 2025) and update of the Code AFEP-MEDEF application guide

HCMC ESG / Non-Financial Information topic page (curation of ESMA and EU Commission Q&As on CSRD and Taxonomy)

HCMC ESG Supervisory Briefing to UCITS and AIF managers (SFDR + Taxonomy)

HCMC notice on ESMA Guidelines on funds' names using ESG or sustainability-related terms

HCMC Q&A on Taxonomy Article 8 KPI disclosures

HKEX Consultation Conclusions, Review of the Corporate Governance Code and Related Listing Rules

HKEX Consultation Conclusions, Review of the ESG Reporting Guide and Related Listing Rules, introducing the mandatory board statement, mandatory reporting principles and boundary, and additional Environmental and Social KPIs

HKEX Corporate Governance Code

HKEX ESG Code (Appendix C2)

HKEX ESG Reporting Code (Appendix C2 of the Main Board / GEM Listing Rules), Part D Climate-related Disclosures (IFRS S2-aligned, New Climate Requirements)

HKMA SPM GS-1 Climate Risk

HKMA Supervisory Policy Manual GS-1 Climate Risk Management

HKSAR Government Roadmap on Sustainability Disclosure in Hong Kong

Hong Kong Taxonomy for Sustainable Finance

Hong Kong's Climate Action Plan 2050

IAASA, ISAE (Ireland) 3000 (Revised) for the assurance of sustainability reporting in Ireland

ICAC NTVIS Sustainability Verification

ICATT position on adoption of IFRS S1 and IFRS S2 (due end-2026)

IE CS3D Transposition

IE CSRD Transposition

IFSCA (Listing) Regulations, 2024, including ESG-labelled debt securities framework

Illinois BCA Section 8.12 board demographic disclosure (Public Act 101-0589)

Illinois Clean and Reliable Grid Affordability Act (CRGA, Public Act 104-0458)

Illinois Climate and Equitable Jobs Act (CEJA, Public Act 102-0662, Senate Bill 2408 enacted)

Illinois Climate Corporate Accountability Act (HB 3673, 104th General Assembly)

Illinois Climate Risk and Strengthen Home Act (SB 4006, 104th General Assembly)

Illinois Not For Profit Corporation Act Section 114.15, demographic disclosure (Public Act 103-0635)

Illinois Sustainable Investing Act (30 ILCS 238, Public Act 101-0473)

Illinois Sustainable Investing Act 2023 amendment (HB 2782, Public Act 103-0324)

Implementation Act for the EC greenhouse-gas emissions trading Directive (Wm Titel 16.2)

Implementation of Sustainable Banking Principles by Banks, Discount Houses and Development Finance Institutions in Nigeria (Circular FPR/DIR/CIR/GEN 01/33)

Implementing Act for the European Green Bond Regulation (amending the Wft)

Implementing Decree for the European Green Bond Regulation (AFM/DNB designation)

Implementing Regulation (EU) 2023/1773 on CBAM transitional reporting

Indirect counter-proposal to the Responsible Business Initiative, amendment of the Code of Obligations (Art. 964a-c CO), Transparency on non-financial matters

Inflation Reduction Act of 2022 (IRA), climate provisions

Interim Regulations on the Management of Carbon Emissions Trading

International Responsible Business Conduct Act (WIVO), draft bill transposing the EU Corporate Sustainability Due Diligence Directive (Directive (EU) 2024/1760)

Irish CBAM Regulations, S.I. No. 539/2024 (designates EPA as competent authority)

Irish CSRD transposition, S.I. No. 336/2024 (inserts Part 28 Sustainability Reporting into the Companies Act 2014)

Irish NFRD transposition, S.I. No. 360/2017

Irish Size Criteria adjustment (transposition of Delegated Directive (EU) 2023/2775), S.I. No. 301/2024

Irish Stop-the-Clock transposition, S.I. No. 309/2025

IT AI Act Application

IT EPBD Transposition

IT ESPR Application

IT Green Claims Transposition (D.Lgs. 30/2026)

IT Pay Transparency Transposition

Italian AI Law: provisions and delegations to the Government on artificial intelligence

Italian Legislative Decree 20 February 2026 no. 30 (Anti-Greenwashing Decree) transposing ECGT Directive (EU) 2024/825

Italian National Competent Authority for CBAM, Ministry of Environment & Energy Security (MASE)

Italian National Integrated Energy and Climate Plan (PNIEC), final 2024 update

IVASS ESG Supervision

IVASS Provision no. 131 of 10 May 2023 (sustainable finance adaptation)

IVASS, Annual monitoring of natural-catastrophe and sustainability risks (2025 Report)

Japan Corporate Governance Code

Japan Stewardship Code

Joint FMA and OeNB Banking Supervision Priorities for 2025

Joint Ministerial Decision (KYA) 181478/965/2017 establishing the Greek system for greenhouse gas emission allowance trading (EU ETS), transposing Directive 2003/87/EC (REPEALED by KYA 86227/2245/2024)

Joint Ministerial Decision DEPEA/oik.178581/2017, Approval of the Building Energy Efficiency Regulation (KENAK)

Joint Ministerial Decision YPEN/147530/6670/2025, Third amendment of YPEN/DKAPA/86227/2245/2024 (B' 4674)

Joint Ministerial Decision YPEN/DKAPA/28010/476/2025, Second amendment of YPEN/DKAPA/86227/2245/2024 (B' 4674)

Joint Ministerial Decision YPEN/DKAPA/7560/166/2025, Amendment of YPEN/DKAPA/86227/2245/2024 (B' 4674)

Joint Ministerial Decision YPEN/DKAPA/86227/2245/2024, Replacement of JMD 181478/965/2017 (B' 3763), Transposition of Directives (EU) 2023/958 (aviation) and (EU) 2023/959 (maritime and ETS2 for buildings and road transport)

K-GBG, Korean Green Bond Guidelines

KE CBK Climate Risk Guidance

KE CMA Corporate Governance Code

KE CMA Stewardship Code

KI-MIG (KI-Marktueberwachungs- und Innovationsfoerderungsgesetz)

KNF (Polish Financial Supervision Authority) supervisory positions and Q&A on SFDR and EU Taxonomy

KNF/UKNF ESG supervisory doctrine

KNF/UKNF Stanowisko of 19.03.2026 on FY2025/2026 sustainability reporting

Korea Corporate Governance Report (mandatory)

KRX ESG Disclosure Guidance (voluntary)

KSSB Korean Sustainability Disclosure Standards (KSDS)

KSSB Korean Sustainability Disclosure Standards, Exposure Draft (KSSB 1, KSSB 2 and KSSB 101)

Labour Exploitation and Trafficking (Audit of Supply Chains) Bill 2021 (Private Members)

Launch of Africa's First Regulated Voluntary Carbon Market, Africarbonex, on the Egyptian Exchange

Law 1/2005 of 9 March regulating the greenhouse-gas emission allowance trading scheme

Law 11/2018 of 28 December, amending the Code of Commerce, the consolidated text of the Capital Companies Law and the Audit Law, on non-financial information and diversity

Law 1715 of 2014: regulates the integration and promotion of Non-Conventional Renewable Energy Sources (FNCER) into the National Energy System, with fiscal incentives for clean energy projects

Law 1819 of 2016 (Structural Tax Reform), Article 221: creation of the Colombian National Carbon Tax on the carbon content of fossil fuels

Law 1931 of 2018: framework law establishing guidelines for climate change management in Colombia, formalising SISCLIMA, the Comisión Intersectorial de Cambio Climático and the sectoral/territorial integral climate plans

Law 199/2016, combating illegal labour intermediation and exploitation (caporalato)

Law 20,920, Framework for Waste Management, Extended Producer Responsibility and Promotion of Recycling

Law 2017-399 of 27 March 2017 on the duty of vigilance of parent and instructing companies

Law 2019-1147 of 8 November 2019 on energy and climate (Article 29 establishing climate and ESG transparency for institutional investors)

Law 2019-486 of 22 May 2019 on the growth and transformation of companies (PACTE Act)

Law 2020-105 of 10 February 2020 on fighting waste and the circular economy (AGEC Law)

Law 2021-1104 of 22 August 2021 fighting climate change and strengthening resilience to its effects (Climate and Resilience Law)

Law 2021-1308 of 8 October 2021 on various provisions for adapting to European Union law in the fields of health, work and economy (DDADUE Act)

Law 2023-171 of 9 March 2023, French DDADUE 3 omnibus adaptation law, providing the habilitation for the CSRD transposition by ordinance

Law 2023-630 of 20 July 2023 (ZAN 2) reshaping the modalities of the Zero Net Land Take trajectory in French territories

Law 2023-973 of 23 October 2023 on green industry (Loi Industrie Verte)

Law 2025-188 of 27 February 2025 to protect the population from risks related to per- and polyfluoroalkyl substances (PFAS)

Law 21,455, Framework Law on Climate Change

Law 21,595 on Economic Crimes and Environmental Offences

Law 2169 of 2021 (Climate Action Law): legislates carbon-neutrality by 2050, a 51% GHG reduction target by 2030 versus reference scenario, a 40% black carbon reduction by 2030 versus 2014, and the 2020-2030 carbon budgets

Law 2273 of 2022: approves the Escazú Agreement (Regional Agreement on Access to Information, Public Participation and Access to Justice in Environmental Matters in Latin America and the Caribbean)

Law 2294 of 2023: enacts the National Development Plan (PND) 2022-2026 'Colombia, World Power of Life', integrating climate action and just energy transition as transformational axes

Law 27.520, General Law on Minimum Standards for Adaptation and Mitigation to Global Climate Change, establishes the National Climate Change Cabinet (GNCC), mandates the National Plan for Adaptation and Mitigation, and frames provincial response plans

Law 3556/2007 : Transparency requirements for issuers of securities

Law 36/2026 (European Delegation Law 2025), Art. 14, delegation to adapt national law to Regulation (EU) 2025/40 (PPWR)

Law 4122/2013 on the Energy Performance of Buildings, transposing Directive 2010/31/EU into Greek law

Law 4403/2016, Greek transposition of NFRD (Directive 2014/95/EU) on disclosure of non-financial information

Law 4449/2017 : Statutory audit of financial statements and other provisions

Law 4548/2018 : Reform of the law on public limited companies (Greek Company Law)

Law 4569/2018 : Ratification of the Legislative Decree on shareholder identification — transposition of Directive (EU) 2017/828 (identification and intermediaries chain)

Law 4685/2020, Modernisation of environmental legislation, transposition of Directives 2018/844 (EPBD amending) and 2019/692 into Greek law

Law 4706/2020 : Corporate Governance of Public Limited Companies, Modern Capital Market, transposition of Directive (EU) 2017/828 (SRD II)

Law 4936/2022, National Climate Law (Transition to climate neutrality and adaptation to climate change)

Law 5106/2024, Regulations to address the multi-level impacts of climate change in the areas of water management, forest management and protection, urban resilience and policy, combating arbitrary construction, energy security and other urgent provisions

Law 5164/2024, Greek transposition of CSRD (Directive (EU) 2022/2464) and Directive (EU) 2023/2775 on size thresholds

Law 5178/2025 : Gender balance in management positions (Women on Boards), transposition of Directive (EU) 2022/2381

Law 5193/2025 (Part D, arts 127-135) : implementing measures of Regulation (EU) 2023/2631 on European Green Bonds

Law 5215/2025, Framework promoting biomethane production, rules organising the hydrogen production market and geographically confined hydrogen networks - Partial transposition of Directive (EU) 2024/1788 (Gas Package)

Law 5255/2025 (Article 57), Establishment of Independent Authority for Market Control and Consumer Protection - includes Greek transposition of the Stop-the-Clock Directive (EU) 2025/794

Law 5261/2025, Capture, use, transport and geological storage of carbon dioxide (CCS) - transposition of Directive 2009/31/EC

Law 7/2021 of 20 May, on Climate Change and Energy Transition

Law 98/2021 of 31 December 2021, Climate Framework Law

Law n. 2024-449 of 21 May 2024 to secure and regulate the digital space (SREN law)

Law No. 16 of 2016 ratifying the Paris Agreement, Enhanced NDC (September 2022) and Long-Term Strategy for Low Carbon and Climate Resilience 2050

Law no. 2024-364 of 22 April 2024 (DDADUE 4): EU law adaptation in economy, finance, ecological transition, criminal, social, agricultural matters, Chapter III on EU ETS

Law No. 32 of 2009 on Environmental Protection and Management

Law No. 40 of 2007 on Limited Liability Companies, Article 74, and Government Regulation No. 47 of 2012 on Corporate Social and Environmental Responsibility

Law No. 7 of 2021 on the Harmonisation of Tax Regulations, Article 13 (Carbon Tax)

Law of 12 December 2025 transposing the Stop-the-Clock Directive (EU 2025/794)

Law of 15 January 2024 on the governance of federal climate policy

Law of 2 December 2024 on the publication of sustainability information by certain companies and groups and the assurance of sustainability information and containing various provisions (CSRD transposition)

Law of 21 February 2024 no. 15, European Delegation Law 2022-2023 (Art. 13 delegates the CSRD transposition)

Law of 3 September 2017 on the publication of non-financial and diversity information by certain large companies and groups (NFRD transposition)

Law of 8 August 2025 no. 118 (conversion of Decree-Law 95/2025, Decreto Omnibus), Italian transposition of the Stop-the-Clock Directive (EU) 2025/794

Law on Environmental Protection No. 72/2020/QH14

Legislative Decree 101/2018 adapting the Personal Data Protection Code (d.lgs. 196/2003) to the GDPR

Legislative Decree 125/2024, Italian transposition of CSRD (Directive (EU) 2022/2464)

Legislative Decree 147/2024, Italian implementation of EU ETS revision (Directives (EU) 2023/958 and 2023/959)

Legislative Decree 162/2011 transposing the EU CCS Directive 2009/31/EC on geological storage of CO2

Legislative Decree 190/2024, permitting simplification for renewable energy plants

Legislative Decree 192/2005, Italian transposition of EPBD (Dir. 2002/91/EC) on the energy performance of buildings (APE, minimum requirements, plant inspections)

Legislative Decree 254/2016, Italian transposition of NFRD (Directive 2014/95/EU) on disclosure of non-financial and diversity information

Legislative Decree 29/2026, Italian adaptation to the EU Batteries Regulation (Regulation (EU) 2023/1542)

Legislative Decree 47/2020, Italian framework for the EU ETS

Legislative Decree 58/1998 (TUF), Art. 123-bis c.2 lit. a): comply-or-explain disclosure obligation for listed companies

Legislative Decree 9 February 2026, No. 28: adjustment of the TUF to Regulation (EU) 2023/2631 (EuGB), CONSOB designation and sanctions regime

Legislative Decree 96/2026, Italian transposition of Directive (EU) 2023/970 on pay transparency and equal pay

Malaysia carbon tax for the energy and iron/steel sectors, announced in Budget 2025 and Budget 2026

Mandatory Corporate Governance Report disclosure for KOSPI-listed companies

Market Stability Reserve Decision (EU) 2015/1814

MAS Circular CFC 02/2022, Disclosure and Reporting Guidelines for Retail ESG Funds

MAS Environmental Risk Management

MAS ESG Funds Disclosure

MAS Transition Planning Guidelines

MASE Decree 28 October 2025 on minimum energy performance requirements for buildings and calculation methodology (update of D.M. 26.06.2015, amends D.Lgs. 192/2005)

Massachusetts Act Driving Clean Energy and Offshore Wind (Chapter 179 of the Acts of 2022)

Massachusetts Act Promoting a Clean Energy Grid, Advancing Equity and Protecting Ratepayers (Chapter 239 of the Acts of 2024)

Massachusetts Clean Energy Standard for retail electricity sellers (310 CMR 7.75)

Massachusetts Clean Heat Standard, MassDEP rulemaking (delayed to no earlier than 1 January 2028)

Massachusetts Climate Change Superfund Act (S.588, 194th General Court)

Massachusetts Climate Roadmap Act (Chapter 8 of the Acts of 2021)

Massachusetts CO2 Budget Trading Program (310 CMR 7.70)

Massachusetts DPU Order 20-80 (Future of Gas)

Massachusetts Executive Order 594, Leading by Example

Massachusetts GHG reporting and Heating Fuels reporting (310 CMR 7.71, as amended 22 November 2024)

Massachusetts in-state electricity sector CO2 cap (310 CMR 7.74)

Massachusetts Mass Leads Act (Chapter 238 of the Acts of 2024)

Massachusetts Stretch Code (residential, commercial) and Specialized Opt-in Code (225 CMR 22 and 225 CMR 23)

Measures for the Administration of Legal Disclosure of Enterprise Environmental Information

Minimum Energy Efficiency Standards (MEES) for non-domestic private rented property (SI 2015/962)

Minister of Energy and Mineral Resources Regulation No. 16 of 2022 on the Implementation of Carbon Economic Value in the Power Generation Subsector

Minister of Environment and Forestry Regulation No. 21 of 2022 on Procedures for the Implementation of Carbon Economic Value

Ministerial order of 27 May 2021 on the procedures for Independent Third Party verification of societes a mission

Ministry of Economy Resolution 696/2023, formal adoption of Argentina's National Sustainable Finance Strategy (Estrategia Nacional de Finanzas Sostenibles, ENFS), structured around five strategic axes (regulatory framework, taxonomy, disclosure, incentives, sustainable instruments) and coordinated by the Mesa Técnica de Finanzas Sostenibles (MTFS, MECON+BCRA+CNV+SSN)

Miscellaneous Taxes Act, Chapter 77:01 (Part XIV: Environmental Fund / Green Fund Levy)

Modern Slavery Act 2015, Section 54 (Transparency in Supply Chains)

Modern Slavery Act 2018 (Commonwealth)

Modern Slavery Amendment (Australian Anti-Slavery Commissioner) Act 2024

Modifying Circular 2/24 to the Single Circular for Insurance and Bonding Institutions (CUSF), incorporation of ESG criteria

MRV Regulation (monitoring and reporting of GHG emissions)

National Building Renovation Plan (PNRB) 2026

National Carbon Capture, Utilization and Storage (CCUS) Strategy

National Climate Change Act, RUUPIN, public consultation paper

National Greenhouse and Energy Reporting Act 2007 (Commonwealth)

National Greenhouse Gas Emission Reporting Regulations, 2017 (GN R275 of 3 April 2017), as amended by GN R994 of 11 September 2020

National inventory of geological CO2 storage capacities (EVASTOCO2 Project)

National Sustainability Reporting Framework (NSRF), Malaysia, ISSB-aligned mandatory sustainability and climate disclosures

Nature Repair Act 2023 (Commonwealth)

NBB climate and ESG prudential supervisory framework

NBB Communication of 9 February 2023 on supervisory expectations for climate-related and environmental risks

Net Zero Economy Authority Act 2024 (Commonwealth)

Net Zero Industry Act (NZIA), Regulation (EU) 2024/1735

New York Cap-and-Invest Program

New York Climate Change Superfund Act, Chapter 679 of the Laws of 2024

New York Climate Corporate Data Accountability Act (S3456, superseded by S9072A)

New York Climate Corporate Data Accountability Act (S9072A / Assembly companion A4282-A)

New York Climate Leadership and Community Protection Act (CLCPA), Chapter 106 of the Laws of 2019

New York Climate-Related Financial Risk Disclosure Act (S3697A)

New York Fashion Sustainability and Social Accountability Act (S4558A / A4631B)

New York Tropical Rainforest Economic and Environmental Sustainability (TREES) Act (S7203 / A8673)

NFRD

Nigeria Carbon Market Activation Policy (NCMAP), draft

NL ESPR Application

NO CSRD Transposition

Non-Financial Reporting Directive (NFRD), Directive 2014/95/EU

Norwegian implementation of CBAM (Reg. (EU) 2023/956), expected from 2027

Norwegian implementation of CS3D (Directive (EU) 2024/1760), expected via EEA incorporation and amendments to the Transparency Act

Norwegian implementation of EU Deforestation Regulation (Reg. (EU) 2023/1115), expected via EEA incorporation

NSE Green Bonds Listing Rules / CMA Policy Guidance Note on Green Bonds (2019)

NZ CS 1, Climate-related Disclosures (XRB standard)

NZ CS 2, Adoption Provisions

NZ CS 3, General Requirements

NZ SAE 1, GHG assurance standard

OBBBA amendments to IRA clean-energy credits

Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021 (SI 2021/839)

OECS Building Codes (resilient-construction standards, via the ECCRP)

OECS Climate Change Adaptation Strategy and Action Plan 2021-2026 (CCASAP)

OJK Circular Letter No. 16/SEOJK.04/2021 on the Form and Content of the Annual Report of Issuers and Public Companies

OJK Regulation No. 14 of 2023 on Carbon Trading through the Carbon Exchange

OJK Regulation No. 17 of 2023 on the Implementation of Governance for Public Companies

OJK Regulation No. 18 of 2023 on the Issuance and Requirements of Sustainable Debt Securities and Sustainable Sukuk

OJK Regulation No. 51/POJK.03/2017 on the Application of Sustainable Finance for Financial Service Institutions, Issuers and Public Companies

OJK Regulation No. 60/POJK.04/2017 on the Issuance and Requirements of Green Debt Securities (Green Bonds)

Oklahoma Energy Discrimination Elimination Act of 2022 (HB 2034), as enjoined and partially struck down

Oklahoma HB 4428 (2026), pecuniary-factors-only proxy voting and engagement for public pension boards and proxy advisers

Omnibus Act KGG 2026 amending the Klimaatwet (Article III), the Tijdelijke wet Klimaatfonds (Article VI, renaming to Klimaat- en energiefonds), and other instruments under the Ministry of Climate and Green Growth

Omnibus I Directive (EU) 2026/470, amending CSRD and CSDDD (scope simplification and alignment)

Omnibus II, Commission proposal to amend SFDR (Regulation (EU) 2019/2088)

Ordinance 2019-1234 of 27 November 2019 on the remuneration of corporate officers of listed companies (say-on-pay)

Ordinance 2021-167 of 17 February 2021 on hydrogen (creates Book VIII of the French Energy Code)

Ordinance 2023-1142 of 6 December 2023 on the publication and certification of sustainability information and on ESG obligations of commercial companies, French transposition of CSRD

Ordinance n. 2025-229 of 12 March 2025 reforming the nullity regime in French company law

Ordinance on Climate Disclosures (implementing Art. 964a-c CO)

Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO)

Ordonnance No. 2010-1232 of 21 October 2010 (articles 5 to 9, geological storage of CO2)

OSFI Guideline B-15

OSFI Guideline B-15 Climate Risk Management

Pay Transparency Directive, Directive (EU) 2023/970

Pension Funds Act 24 of 1956: Regulation 28 amendment, GN R183 of 4 March 2011

Pension Funds Reg 28

Petroleum Industry Act, 2021

PL EPBD Transposition

PL ESPR Application

PL Omnibus I Transposition

PL Pay Transparency Transposition

PL PPWR Application

Planned amendment of the Sustainability Reporting Act to transpose the Omnibus I Directive

Planned new Climate Protection Act (KSG-Neu)

POJK 14/2023, Indonesia Carbon Exchange (IDXCarbon)

POJK 17/2023, Corporate Governance and ESG Integration for Public Companies

POJK 18/2023, Sustainable Financial Products

Polish Energy Policy until 2040 (PEP2040)

Polish transposition of CS3D (Directive (EU) 2024/1760), expected

Portuguese transposition of Directive (EU) 2024/1760 (CS3D) as amended by Omnibus I, pending

PPWR

PPWR adequacy implementing decreto (Art. 14 Legge 36/2026)

PPWR national application (Italy)

PRA Climate Risk

PRA SS5/25 (replacing SS3/19): climate-related risk management for banks and insurers

Preliminary draft bill partially transposing the Omnibus I Directive (EU 2026/470), early opt-in to exempt certain Wave 1 companies from FY2026

Presidential Regulation No. 16 of 2025 on the Indonesian Sustainable Palm Oil Plantation Certification System

Presidential Regulation No. 98 of 2021 on the Implementation of Carbon Economic Value to Achieve the NDC Target and Control of GHG Emissions in National Development

Prime Ministerial Decree No. 4664 of 2022, Amending the Executive Regulations of the Capital Market Law to Classify Carbon Emission Reduction Certificates as Financial Instruments

Prime Ministerial Decree No. 636 of 2024, Amending the Egyptian Accounting Standards and Issuing Accounting Explanation No. 2 of 2024 on the Accounting Treatment of Carbon Emission Reduction Certificates

Principles of Thailand Sustainability Disclosure Roadmap regarding International Sustainability Standards (ISSB Roadmap), SEC Public Hearing No. AorSorYor 50/2567

Proposed ESG Guidelines for the Non-Bank Financial Services Sector

Protecting Florida's Investments Act (PFIA), 2007

RBI Climate-related Disclosure (Draft)

RBI Draft Disclosure Framework on Climate-related Financial Risks, 2024

Regulation (EU) 2016/679 (General Data Protection Regulation)

Regulation (EU) 2019/2088 (SFDR), directly applicable in Greece

Regulation (EU) 2019/2088 (SFDR), directly applicable in Poland

Regulation (EU) 2020/852 (EU Taxonomy), directly applicable in France

Regulation (EU) 2020/852 (Taxonomy Regulation), directly applicable in Greece

Regulation (EU) 2020/852 (Taxonomy Regulation), directly applicable in Italy

Regulation (EU) 2020/852 (Taxonomy Regulation), directly applicable in Poland

Regulation (EU) 2021/1119 (European Climate Law), directly applicable in France

Regulation (EU) 2021/1119 (European Climate Law), directly applicable in Germany

Regulation (EU) 2021/1119 (European Climate Law), directly applicable in Greece

Regulation (EU) 2021/1119 (European Climate Law), directly applicable in Italy

Regulation (EU) 2021/1119 (European Climate Law), directly applicable in Poland

Regulation (EU) 2021/1119 (European Climate Law), directly applicable in Portugal

Regulation (EU) 2021/1119 (European Climate Law), directly applicable in the Netherlands

Regulation (EU) 2023/1542 concerning batteries and waste batteries (Batteries Regulation)

Regulation (EU) 2023/1542 concerning batteries and waste batteries, directly applicable in Spain

Regulation (EU) 2023/2631 (EuGB) as directly applicable in Greece ; HCMC and Bank of Greece as competent authorities (Law 5193/2025 Part D)

Regulation (EU) 2023/2631 (EuGB) as directly applicable in Italy ; CONSOB as national competent authority (D.Lgs. 28/2026, TUF)

Regulation (EU) 2023/2631 (EuGB) as directly applicable in Poland ; KNF designated as competent authority (Ustawa Dz.U. 2025 poz. 1069)

Regulation (EU) 2023/2631 (EuGB) in Germany (directly applicable) ; BaFin as national competent authority + § 24a WpPG sanctions

Regulation (EU) 2023/2631 (EuGB), directly applicable in France with AMF designated as competent authority via DDADUE 5

Regulation (EU) 2023/2631 (European Green Bonds) as directly applicable in Portugal ; CMVM is the competent authority for EuGB issuers (Art. 44-45)

Regulation (EU) 2023/2631 of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds

Regulation (EU) 2024/1623 (CRR III) amending Regulation (EU) 575/2013 on prudential requirements (credit, market, operational risk, output floor, ESG risks)

Regulation (EU) 2024/1689 establishing harmonised rules on artificial intelligence (AI Act)

Regulation (EU) 2024/1689 on artificial intelligence (AI Act), directly applicable in Germany

Regulation (EU) 2024/1689 on artificial intelligence (AI Act), directly applicable in Poland

Regulation (EU) 2024/1689 on artificial intelligence (AI Act), directly applicable in the Netherlands

Regulation (EU) 2024/1781 establishing a framework for the setting of ecodesign requirements for sustainable products (ESPR)

Regulation (EU) 2024/1781 on Ecodesign for Sustainable Products (ESPR), directly applicable in France

Regulation (EU) 2024/1781 on Ecodesign for Sustainable Products (ESPR), directly applicable in Germany

Regulation (EU) 2024/1781 on Ecodesign for Sustainable Products (ESPR), directly applicable in Greece

Regulation (EU) 2024/1781 on Ecodesign for Sustainable Products (ESPR), directly applicable in Italy

Regulation (EU) 2024/1781 on Ecodesign for Sustainable Products (ESPR), directly applicable in Poland

Regulation (EU) 2024/1781 on Ecodesign for Sustainable Products (ESPR), directly applicable in Spain

Regulation (EU) 2024/1781 on Ecodesign for Sustainable Products (ESPR), directly applicable in the Netherlands

Regulation (EU) 2024/3005 on ESG rating activities applies directly in Germany ; ESMA is the sole supervisor

Regulation (EU) 2024/3005 on ESG rating activities applies directly in Poland ; ESMA is the sole supervisor

Regulation (EU) 2024/3005 on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities

Regulation (EU) 2025/1561 of the European Parliament and of the Council of 18 July 2025 amending Regulation (EU) 2023/1542

Regulation (EU) 2025/2083 amending the CBAM Regulation (2025 Simplification Omnibus)

Regulation (EU) 2025/40 of the European Parliament and of the Council of 19 December 2024 on packaging and packaging waste, amending Regulation (EU) 2019/1020 and Directive (EU) 2019/904, and repealing Directive 94/62/EC

Regulation (EU) 2025/40 on packaging and packaging waste (PPWR), directly applicable in Poland

Regulation (EU) 2026/667 amending the European Climate Law (binding -90% net 2040 target)

Regulation amending the transitional rules to the Accounting Act amendments on sustainability reporting (Stop-the-Clock implementation)

Regulation of the Emissions Trading System (SCE), operational phase

Regulation of the General Law on Climate Change on the National Emissions Registry (RENE)

Resolution amending the General Provisions Applicable to Securities Issuers and Other Market Participants (Circular Única de Emisoras), introducing Article 82 Bis on sustainability information reporting

Revised Eastern Caribbean Securities Regulatory Commission Agreement 2020

Royal Decree 214/2025 of 18 March, creating the national carbon footprint, compensation and absorption-projects registry and setting mandatory carbon footprint calculation and GHG reduction plans for large companies and the central public sector

Safeguard Mechanism (Crediting) Amendment Act 2023, reforms the Safeguard Mechanism

SBV Environmental Risk Management (Circular 17/2022)

SC SRI Sukuk Frameworks

SC SRI Taxonomy

Schema of Legislative Decree transposing Directive (EU) 2024/1788 on common rules for the internal markets for renewable gas, natural gas and hydrogen (Atto del Governo n. 395)

SE CS3D Transposition

SE CSRD Transposition

SEBI (Credit Rating Agencies) (Amendment) Regulations 2023, Chapter IV-A on ESG Rating Providers

SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, Green Credits disclosure under BRSR

SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, BRSR Core, Framework for assurance and ESG disclosures for value chain

SEBI Circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562, Business Responsibility and Sustainability Reporting by listed entities

SEBI Circular SEBI/HO/IMD/IMD-I-PoD1/P/CIR/2023/125, ESG mutual fund schemes

SEBI ESG Mutual Funds

SEBI ESG Rating Providers

SEC Conflict Minerals Rule

SEC Conflict Minerals Rule, 17 CFR 240.13p-1, implementing Dodd-Frank Section 1502

SEC Corporate Governance Code GH

SEC Final Rule: Enhancement and Standardization of Climate-Related Disclosures for Investors (Release Nos. 33-11275, 34-99678)

SEC Green Bond Rules (Nigeria)

SEC Investment Company Names Rule (Final Amendments to Rule 35d-1)

SEC Names Rule (ESG funds)

SEC proposed rescission of the Climate Disclosure Rule

SEC Rules on Green Bonds (Nigeria)

SEC Sustainable Financial Principles

Second Act amending the Federal Climate Change Act

Second CNMV-ICAC joint communication, updated ESRS guidance after EU 'quick fix' delegated regulation and Stop-the-Clock Directive

Sectoral Emissions Targets (s.25 Climate Change Act), expected publication

Securities Act 2001 (common ECCU Securities Act)

Securities Act 2012 Ch 83:02 issuer-disclosure baseline; anticipated TTSEC ESG/sustainability disclosure layer

Securities Act 2020 (common ECCU Securities Act 2020)

Securities Act, Cap. 318A (Laws of Barbados)

Securities and Exchange Commission Corporate Governance Code for Listed Companies, 2020

Securities Commission Malaysia Principles-Based SRI Taxonomy

Securities Commission Malaysia, SRI Sukuk Framework (2014)

Securities Commission Malaysia, Sustainability-Linked SRI Sukuk Framework (2022)

Self-Regulatory Guidelines for Listed Companies, Sustainability Report (Trial), issued by SSE, SZSE and BSE

Serious Accidents Punishment Act

SFC Circular to management companies of SFC-authorized unit trusts and mutual funds, ESG funds (June 2021)

SFC Climate Risks for Fund Managers

SFC Consultation Conclusions on the Management and Disclosure of Climate-related Risks by Fund Managers, amending the Fund Manager Code of Conduct

SFC ESG Funds Disclosure

SFC External Circular 005 of 2022: instructions on the adoption of the Taxonomía Verde de Colombia (TVC) by SFC-supervised entities and issuers

SFC External Circular 012 of 2022: instructions on issuer periodic reports (quarterly and year-end) integrating the ESG disclosure scheme of CE 031/2021, with issuer classification A/B/C/D

SFC External Circular 031 of 2021: instructions on the disclosure of social, environmental and climate-related information by issuers in the Colombian National Registry of Securities and Issuers (RNVE)

SFDR

SFDR direct-effect anchor in Germany (BaFin as competent authority)

SFDR Regulation, directly applicable in Belgium

SFDR Regulation, directly applicable in Croatia

SFDR Regulation, directly applicable in Cyprus

SFDR Regulation, directly applicable in the Netherlands

SFDR Regulatory Technical Standards (RTS), Commission Delegated Regulation (EU) 2022/1288

SG Code of Corporate Governance

SG-Asia Taxonomy

SGD 2040: An Environmental Agenda for the Eastern Caribbean (St. George's Declaration of Principles for Environmental Sustainability)

Shareholder Rights Directive II (SRD II), Directive (EU) 2017/828 amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement

Singapore Carbon Pricing Act 2018, amended by the Carbon Pricing (Amendment) Act 2022 to raise the carbon tax rate and introduce International Carbon Credits

Singapore Code of Corporate Governance 2018, principles-based code for SGX-listed issuers (comply-or-explain)

Singapore Energy Conservation Act 2012 (Act 11 of 2012), enhanced Energy Management Practices regulations effective from 2021-2022

Singapore Resource Sustainability Act 2019, regulating mandatory packaging reporting, e-waste extended producer responsibility and food-waste segregation

Singapore Stewardship Principles

Spanish competent authority for the Carbon Border Adjustment Mechanism (CBAM)

Spanish Draft Bill on Sustainable Consumption transposing ECGT Directive (EU) 2024/825, public hearing July 2025

Spanish Draft Bill to transpose CS3D Directive (EU) 2024/1760, public consultation March 2026

SRD II

Stewardship Code for Institutional Investors, 2017

Stoccaggio geologico CO2 (recepimento IT)

Stop-the-Clock (Omnibus I)

Stop-the-Clock Directive (EU) 2025/794, postponing CSRD Wave 2/3 and CS3D

Streamlined Energy and Carbon Reporting (SECR) Regulations 2018 (SI 2018/1155)

Sustainability and Diversity Improvement Act (NaDiVeG)

Sustainable Finance Disclosure Regulation (SFDR), Regulation (EU) 2019/2088

Sustainable Finance Disclosure Regulation, directly applicable in Ireland

Sustainable Waste Management Act, No. 31 of 2022 (Kenya)

Swedish Climate Act, Klimatlag 2017:720

Swedish Discrimination Act, active measures and annual pay survey

Swedish substantive transposition of Omnibus I (Directive (EU) 2026/470), expected

Swedish transposition of CS3D (Directive (EU) 2024/1760), expected by 26 July 2028

Taiwan Emissions Trading System pilot

Taiwan Stock Exchange Corporation Rules Governing the Preparation and Filing of Sustainability Reports by TWSE Listed Companies

Taxonomía Verde de Colombia

Technical instruction on EUDR customs control (BO Agri 2025-473)

Temporary Climate Fund Act (renamed Klimaat- en energiefonds by Verzamelwet KGG 2026 Article VI)

Texas Senate Bill 1057, heightened thresholds for shareholder proposals at nationally listed Texas corporations

Texas Senate Bill 13, anti-boycott divestment regime targeting financial firms boycotting fossil-fuel energy companies

Texas Senate Bill 19, anti-discrimination contracting regime targeting firearm and ammunition industry boycotts

Texas Senate Bill 2337, mandatory disclosures by proxy advisors when recommendations are based on ESG, DEI or other nonpecuniary factors

Texas Senate Bill 833, prohibition on use of ESG models, scores, factors, or standards by insurers in setting rates

Transparency Requirements (Amendment) (No. 2) Law of 2025 (CSRD listed-issuers regime)

Transposition of Directive (EU) 2024/1275 on the energy performance of buildings (recast)

Transposition of the Stop-the-Clock Directive via the NaBeG

Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024, Schedule 4 introduces mandatory climate-related financial disclosures via amendments to the Corporations Act 2001 and ASIC Act 2001

Trinidad and Tobago Corporate Governance Code 2024 (CCGI)

TSCA 8(a)(7) PFAS reporting rule (supply-chain ESG)

TSE Prime Market climate disclosure expectation, TCFD or equivalent (Supplementary Principle 3-1(3) of the Corporate Governance Code)

TTSEC issuer ESG disclosure (anticipated)

Uitvoeringswet AI-verordening (NL AI Act Implementation Act)

UK Carbon Border Adjustment Mechanism (Finance Act 2026, Part 5)

UK Corporate Governance Code

UK Green Taxonomy proposal, cancelled by HM Treasury on 15 July 2025

UK SDR

UK SDR and investment labels regime (FCA PS23/16)

UK SRS

UOKiK greenwashing enforcement

UOKiK greenwashing proceedings against Allegro, DHL, DPD and InPost

US Banking Climate Principles

Ustawa o systemach sztucznej inteligencji (PL AI Act wrapper, KRiBSI)

Uyghur Forced Labor Prevention Act (UFLPA)

Waste Management Regulation Law No. 202 of 2020

Wet internationaal verantwoord ondernemen (WIVO)

Women on Boards Directive (EU) 2022/2381

Workplace Gender Equality Amendment (Closing the Gender Pay Gap) Act 2023

Administrative Guidelines on Green Finance for K-Taxonomy Application

AR BYMA Sustainability Index and Corporate Governance Panel

ASX Corporate Governance Principles

ATHEX ESG Guide

B3 Anexo ASG

Barbados Corporate Governance and Disclosure

BEI ESG listing rules and IDX ESG Leaders

Borsa Italiana ESG Guide

Bursa Carbon Exchange (BCX)

Bursa Malaysia SRG 3rd Edition

Bursa Malaysia Sustainability Reporting Guide, 3rd Edition (2022), and Toolkits

California AB 1305 (VCMDA)

CARB SB 253 / SB 261 implementation FAQs and advisories

CBI Regulatory and Supervisory Outlook 2026, climate and ESG priorities

CBTT Corporate Governance Guideline, March 2021 (Revised)

CDP Environmental Disclosure

Central Bank of Egypt Circular on the Guiding Principles for Sustainable Finance, dated 18 July 2021

CIPC XBRL Taxonomy 2024 with voluntary tagging of sustainability disclosures aligned with IFRS S1 and S2

CN Listed Sustainability Guidelines

CNV General Resolution 788/2019, original Argentine Guidelines for the Issuance of Social, Green and Sustainable Negotiable Securities (SVS bonds), aligned with ICMA principles

CNV General Resolution 963/2023, updated Guidelines for the Issuance of Thematic Negotiable Securities in Argentina (SVS+), extending the original SVS bonds guidelines to include sustainability-linked, transition, blue, orange and gender bonds, aligned with ICMA principles and Climate Bonds Initiative

Corporate Governance 3.0, Sustainable Development Roadmap

CY CSE Corporate Governance

Cyprus Final Updated National Energy and Climate Plan (NECP) 2021-2030

Cyprus National System of Governance for the European Green Deal

Deutscher Corporate Governance Kodex (DCGK)

Dutch Corporate Governance Code (current : 2025 revision)

Ecological Transformation Plan (PTE), launched by the Ministry of Finance in August 2023 and formally documented in October 2023

EG Corporate Governance Code

EGX ESG Reporting Guidance

ESMA Guidelines on funds' names using ESG or sustainability-related terms (ESMA34-1592494965-657)

FMA Guide for Managing Sustainability Risks

FSC Corporate Governance Guideline (3 January 2023)

FSC ESG and Sustainable Finance Integration

FSC Fitness and Propriety Guideline (9 April 2025)

FSC Material Changes Disclosure Guideline (1 November 2024)

GH Sustainable Banking Principles

Ghana Green Finance Taxonomy

Ghana Green Finance Taxonomy (Phase One)

Ghana mandatory IFRS S1 and S2 application for systemic public-interest entities

Ghana Stock Exchange phased ESG disclosure, full coverage milestone

Ghana Sustainable Banking Principles and Sector Guidance Notes

GPW Best Practice (DPSN 2021), ESG chapter

Green Bond Endorsed Projects Catalogue (2021 Edition)

Green Finance Action Plan 3.0

GSE ESG Disclosure Guidance Manual for Listed Entities

GSE ESG Disclosure Manual

Guidelines on Respecting Human Rights in Responsible Supply Chains

Guidelines on Sustainable Financial Principles for the Nigerian Capital Market

HKMA Hong Kong Taxonomy for Sustainable Finance, Phase 1

HKMA Hong Kong Taxonomy for Sustainable Finance, Phase 2A, with Transition and Climate Change Adaptation categories

HKSAR Government Green Bond Framework (February 2022 update)

ICAC technical norm on limited assurance of sustainability information (NTVIS), draft for informational purposes

ICAG IFRS Sustainability Roadmap

IFRS Sustainability Disclosure Adoption Roadmap for Ghana

Indonesia Sustainable Capital Market Roadmap 2026-2030

Indonesia Taxonomy for Sustainable Finance (TKBI) Version 2

Interagency Principles for Climate-Related Financial Risk Management for Large Financial Institutions (Federal Reserve / OCC / FDIC)

IPCG Corporate Governance Code (PT)

Ireland Climate Action Plan 2025

IRS / Treasury guidance on IRA clean-energy credits

IT Corporate Governance Code

JSE Sustainability Disclosure Guidance

KE KBA Sustainable Finance Initiative

KE NSE ESG Disclosures Manual

KE NSE Green Bonds Rules

Kenya National Climate Change Action Plan (NCCAP) III, 2023-2027

King IV

Korea Stewardship Code (KSC)

Korean Green Bond Guidelines (K-GBG)

Korean Green Taxonomy Guideline (K-Taxonomy)

KRX ESG Information Disclosure Guidance

Low-Carbon Development Strategy of the Republic of Croatia until 2030 with a view to 2050

MAS Guidelines on Environmental Risk Management for Banks, Insurers and Asset Managers (December 2020), three sets of supervisory guidelines

MAS Guidelines on Transition Planning (TPGs) for Banks, Insurers and Asset Managers

MCCG 2021

MPFA Principles for Adopting Sustainable Investing in the Investment and Risk Management Processes of MPF Funds

MPFA Sustainable Investing Principles

National Adaptation Framework (NAF), replaces 2022 NAP

National Climate Change Strategy (NCCS) 2050

National Plan for Adaptation and Mitigation to Climate Change 2022-2030 (PNAyMCC), approved by the National Climate Change Cabinet under Law 27.520, articulates Argentina's mitigation pathway towards the updated NDC target of 349 MtCO2e by 2030 and adaptation responses across sectors

NGX Sustainability Disclosure Guidelines

Nigerian Code of Corporate Governance 2018

Nigerian Code of Corporate Governance 2018 and Regulation on the Adoption and Compliance with the Nigerian Code of Corporate Governance 2018

NYDFS Final Guidance for New York Domestic Insurers on Managing the Financial Risks from Climate Change (15 November 2021)

NYDFS Final Guidance for NY State-Regulated Banking and Mortgage Institutions on Management of Material Financial and Operational Risks from Climate Change (21 December 2023)

NZX Corporate Governance Code

OECD Due Diligence Guidance for RBC

Opinions of the General Office of the CPC Central Committee and the General Office of the State Council on Advancing Green and Low-Carbon Transition and Strengthening the Construction of the National Carbon Market

Prudential Authority Guidance Notices on Climate-related Disclosures for Banks and Insurers, May 2024

Reference Guidelines for the Identification of Sustainable Economic Activities, Edition 2

Roadmap for Taiwan Listed Companies to Align with IFRS Sustainability Disclosure Standards

Roadmap Report for the Adoption of IFRS Sustainability Disclosure Standards in Nigeria, 2024 (Amended 2026)

SEC staff guidance on climate-related disclosures

Second Emissions Reduction Plan 2026–30 (ERP2), amended January 2026

Securities Industry (Green Bond) Guidelines, 2024

South Africa Just Energy Transition Investment Plan 2023-2027 and Implementation Plan

South African Green Finance Taxonomy, First Edition (April 2022)

Sovereign Sustainable Financing Framework of the Arab Republic of Egypt (November 2022)

SSBJ Sustainability Disclosure Standards, Application Standard, General Disclosure Standard, and Climate-related Disclosure Standard

Sustainability Reporting Guideline 1 (SRG 1)

Svensk kod för bolagsstyrning

Swiss Stewardship Code

Taiwan Stewardship Principles

Taiwan's Pathway to Net-Zero Emissions in 2050

TH Corporate Governance Code

TT Corporate Governance Code 2024 (CCGI)

TWSE/TPEx Sustainability Reports

UK TPT Framework

VN Just Energy Transition Partnership (JETP)

Work Plan to Improve the Quality of Central-Enterprise-Controlled Listed Companies, with the 2023 Research on the Preparation of ESG Special Reports for Central-Enterprise-Controlled Listed Companies

AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information (voluntary)

AASB S2 Climate-related Disclosures (Australian Sustainability Reporting Standard)

Adoption of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information by the CNBV

Adoption of IFRS S2 Climate-related Disclosures by the CNBV

AFEP-MEDEF Corporate Governance Code for listed companies, December 2022 edition

AMAS Self-Regulation on Transparency and Disclosure for Sustainability-Related Collective Assets

ASSA 5000 General Requirements for Sustainability Assurance Engagements

ASX Corporate Governance Council, Corporate Governance Principles and Recommendations (4th edition)

ATHEX ESG Reporting Guide, 2024 edition

Australian Sustainable Finance Taxonomy (ASFI v1)

Austrian Code of Corporate Governance (January 2025 version)

Basel Committee climate-related financial risk work: Principles (BCBS d532) + voluntary disclosure framework (BCBS d597)

Basel III

Belgian Code on Corporate Governance 2020 (Code 2020)

Borsa Italiana, ESG Reporting Guide for Issuers (2022 edition)

Bursa Carbon Exchange (BCX), voluntary carbon market launched by Bursa Malaysia

BYMA Sustainability Index, voluntary ESG benchmark for issuers listed on Bolsas y Mercados Argentinos, launched on 2018-12-12 in partnership with the Inter-American Development Bank, ESG performance scored by LSEG (formerly Refinitiv) on the IndexAmericas methodology, reviewed annually

Corporate Governance Code for Listed Companies 2017 (CG Code 2017)

Corporate Sustainability Disclosure Standard No. 1, Climate (Trial)

Corporate Sustainability Disclosure Standards for Business Enterprises, Basic Standard (Trial)

CSDS 1 General Requirements for Disclosure of Sustainability-related Financial Information

CSDS 2 Climate-related Disclosures

Dutch Corporate Governance Code (2025 revision)

EGX Model Guidance for Reporting on ESG Performance and SDGs (2016)

Egypt's Updated First Nationally Determined Contribution 2030 (Second Update), 26 June 2023

FRA Board of Directors Decision No. 84 of 2016, Egyptian Corporate Governance Code (Third Release)

German Corporate Governance Code (DCGK) 2022 version

GHG Protocol

GRI

GRI Sustainability Reporting Standards (Universal GRI 1/2/3 2021 + Topic & Sector Standards, incl. GRI 102 Climate Change 2025 and GRI 103 Energy 2025)

Hellenic Corporate Governance Code (June 2021)

HKICPA HKFRS Sustainability Disclosure Standards (HKFRS S1 and HKFRS S2), the local convergence of IFRS S1 and IFRS S2 (ISSB Standards)

ICMA GBP / SBP

ICMA Principles: Green Bond Principles (GBP, 2025), Social Bond Principles (SBP, 2025), Sustainability Bond Guidelines (SBG), Sustainability-Linked Bond Principles (SLBP, 2024) and Climate Transition Bond Guidelines (CTBG, 2025)

ICVCM Core Carbon Principles

ICVCM Core Carbon Principles (CCPs), Assessment Framework and Assessment Procedure (the CCP label)

IDX ESG Leaders Index of the Indonesia Stock Exchange

IFRS S1

IFRS S1 adoption in Chile via CMF NCG 519

IFRS S1 and IFRS S2 (ISSB), voluntary US adoption

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

IFRS S2

IFRS S2 adoption in Chile via CMF NCG 519

IFRS S2 Climate-related Disclosures

Indonesia Sustainability Disclosure Standards SPK 1 (general requirements) and SPK 2 (climate), aligned with IFRS S1 and IFRS S2

IPCG Corporate Governance Code, 2023 revised version

ISO 14001 - Environmental management systems

ISO 14001 EMS

ISO 26000 - Guidance on social responsibility

Italian Corporate Governance Code, January 2020 edition (in force 2021)

Japan's Corporate Governance Code, 2021 revision

JSE Sustainability Disclosure Guidance and Climate Disclosure Guidance, June 2022

KBA Sustainable Finance Initiative Guiding Principles (2015)

King IV Report on Corporate Governance for South Africa, 2016

Korea Stewardship Code, Principles on Stewardship Responsibility for Institutional Investors

Made-in-Canada Sustainable Investment Taxonomy roadmap

Malaysia National Energy Transition Roadmap (NETR), Phase 1 and Phase 2

Malaysian Code on Corporate Governance, 2021 update (apply or explain an alternative)

NGX Sustainability Disclosure Guidelines (Nigerian Exchange)

NSE ESG Disclosures Guidance Manual (November 2021)

NZ Sustainable Finance Taxonomy v1, Agriculture & Forestry (voluntary)

NZX Corporate Governance Code (Jan 2025), ESG comply-or-explain

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 edition)

PCAF Financed Emissions Standard

Principles for Responsible Institutional Investors, Japan Stewardship Code, Version 3.0

Principles for Responsible Investment (UN-supported PRI)

SASB Standards (Sustainability Accounting Standards Board Standards)

SBTi

SET ESG Ratings (formerly Thailand Sustainability Investment, THSI), sustainability rating programme for SET-listed companies

Singapore Stewardship Principles for Responsible Investors (SSP) 2.0, refreshed industry-led principles integrating ESG factors

Singapore-Asia Taxonomy for Sustainable Finance, multi-sector science-based taxonomy with traffic-light criteria for transition activities

Spanish Corporate Governance Code for Listed Companies, June 2020 revision

Stewardship Principles for Institutional Investors

Sustainability Reporting Standards NIS A-1 (Conceptual Framework) and NIS B-1 (Basic Sustainability Indicators)

Sustainable Taxonomy of Mexico (First Edition)

Swedish Corporate Governance Code, applicable from 1 January 2024

Swiss Bankers Association Guidelines on the Integration of ESG Preferences and ESG Risks and the Prevention of Greenwashing in Investment Advice and Portfolio Management

Taxonomy of Environmentally Sustainable Economic Activities (T-MAS)

TCFD

TCFD Recommendations (Task Force on Climate-related Financial Disclosures)

Thailand Taxonomy Phase 2, A Reference Tool for Sustainable Economy (manufacturing, agriculture, real estate and construction, waste management)

Thailand Taxonomy Phase I, A Reference Tool for Sustainable Economy (energy and transportation sectors)

TNFD Recommendations (Taskforce on Nature-related Financial Disclosures)

UK Corporate Governance Code 2024 (FRC, comply-or-explain)

UK SRS S1 and UK SRS S2 (UK endorsement of ISSB IFRS S1 and IFRS S2)

UK TPT Disclosure Framework (October 2023)

UN Guiding Principles

UN Guiding Principles on Business and Human Rights (UNGPs)

United Nations Global Compact Ten Principles

VCMI Claims Code of Practice (Voluntary Carbon Markets Integrity Initiative)

Vietnam Just Energy Transition Partnership Political Declaration

Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)

VSME

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Every regulation we track, in one view

ESG & Sustainable Finance 1900

Chemicals & Advanced Materials 181

Life Sciences & MedTech 107

Maritime Shipping & Marine Pollution Regulation (IMO / SOLAS / MARPOL) 72

Civil Aviation & Aerospace Safety (ICAO / EASA / FAA) 71

Automotive Vehicle Type-Approval, Emissions & Safety (UNECE WP.29 / EU / NHTSA) 57

Food Safety & the Agri-Food Chain (Codex, EFSA & FDA/FSMA) 51

Legal Profession Regulation & Bar Compliance 45

Radio, Telecom & Electrical Equipment Compliance (RED, EMC, FCC) 43

Cross-industry & general 27