ESG Regulatory Terms
SFDR (Sustainable Finance Disclosure Regulation)
Last Updated: July 27, 2026Regulation requiring ESG disclosures from financial market participants.
IFRS S1
Last Updated: July 27, 2026General sustainability-related disclosure standard issued by ISSB.
ESRS (European Sustainability Reporting Standards)
Last Updated: July 27, 2026ESG reporting standards supporting CSRD compliance.
ISSB
Last Updated: July 27, 2026International board developing global sustainability disclosure standards.
Climate-related Disclosures Framework
Last Updated: July 27, 2026New Zealand climate reporting requirements for large organisations.
XRB Climate Standards
Last Updated: July 27, 2026New Zealand climate disclosure standards issued by the External Reporting Board.
GRI (Global Reporting Initiative)
Last Updated: July 27, 2026Widely used ESG and sustainability reporting standards.
Mandatory Climate Reporting
Last Updated: July 27, 2026Australian climate disclosure requirements for certain entities.
CBAM (Carbon Border Adjustment Mechanism)
Last Updated: July 27, 2026EU carbon pricing mechanism on imported goods.
CSRD (Corporate Sustainability Reporting Directive)
Last Updated: July 27, 2026EU regulation requiring detailed ESG disclosures from companies.
CSDDD (Corporate Sustainability Due Diligence Directive)
Last Updated: July 27, 2026EU directive on human rights and environmental due diligence.
National Greenhouse and Energy Reporting (NGER)
Last Updated: July 27, 2026Australian emissions and energy reporting framework.
California Climate Accountability Package
Last Updated: July 27, 2026State-level climate reporting laws for large businesses.
SEC Climate Disclosure Rules
Last Updated: July 27, 2026Proposed climate disclosure obligations for listed companies.
EU Taxonomy
Last Updated: July 27, 2026Classification system defining environmentally sustainable economic activities.
Modern Slavery Act
Last Updated: July 27, 2026Law requiring reporting on modern slavery risks in operations and supply chains.
ASRS (Australian Sustainability Reporting Standards)
Last Updated: July 27, 2026Australia’s sustainability reporting framework aligned to ISSB.