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Company Climate Risk

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Regulatory Compliance

Explore climate-related regulations and compliance requirements across different jurisdictions

πŸ‡ͺπŸ‡Ί European Union

Mandatory from 2024

CSRD Climate Disclosure Rules

The EU's ESRS E1 (Climate Change) standard sets mandatory climate disclosure requirements under the Corporate Sustainability Reporting Directive (CSRD), covering greenhouse gas emissions, transition plans, and climate risk management.

Key Information

Requirements8 items
Implementation4 phases
ReportingAnnual, aligned to fiscal year

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πŸ‡¬πŸ‡§ United Kingdom

Mandatory from 2025

UK Sustainability Disclosure Requirements

The UK's Sustainability Disclosure Requirements (SDR) set mandatory sustainability and climate reporting standards for asset managers and investment products, including entity- and product-level disclosures, anti-greenwashing rules, and voluntary fund labels.

Key Information

Requirements8 items
Implementation4 phases
ReportingAnnual, aligned to year-end

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πŸ‡ΊπŸ‡Έ America

Mandatory from 2025

SEC Climate Disclosure Rules

In March 2024, the SEC adopted rules requiring listed companies to disclose material climate risks, governance and risk-management processes, and, by larger filers, Scope 1 and 2 GHG emissions with phased assurance.

Key Information

Requirements5 items
Implementation4 phases
ReportingIn annual reports (10-K/20-F) and registration statements

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πŸ‡ΊπŸ‡Έ California

Mandatory from 2026

California Climate Disclosure Laws

California's climate disclosure laws (SB 253 and SB 261) set mandatory reporting standards for large companies operating in the state, requiring disclosure of greenhouse gas emissions and climate-related financial risks.

Key Information

Requirements7 items
Implementation2 phases
ReportingAnnual, aligned to fiscal year

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πŸ‡ΊπŸ‡Έ New York

Mandatory from 2026

New York Climate Disclosure Laws

New York's proposed climate disclosure framework establishes reporting obligations for large companies, requiring annual disclosure of greenhouse gas emissions and biennial reporting on climate-related financial risks.

Key Information

Requirements8 items
Implementation2 phases
ReportingAnnual, aligned to fiscal year

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πŸ‡¨πŸ‡¦ Canada

Mandatory from 2027

Canadian Sustainability Disclosure Standards

Canada's Sustainability Disclosure Standards (CSDS 1 and CSDS 2) introduce mandatory sustainability and climate-related reporting for companies, aligned with ISSB's global baseline.

Key Information

Requirements8 items
Implementation2 phases
ReportingAnnual, aligned to fiscal year

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πŸ‡―πŸ‡΅ Japan

Mandatory from 2026

Japanese Sustainability Standards Board Climate-related Disclosures Standard

Japan's Sustainability Standards Board (SSBJ) Climate-related Disclosures Standard (No.

Key Information

Requirements8 items
Implementation3 phases
ReportingAnnual, generally aligned with the fiscal year ending March 31

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πŸ‡¨πŸ‡³ China

Mandatory from 2027

CSRC Corporate Sustainability Disclosure Guidelines

China is introducing a unified, ISSB-aligned sustainability disclosure system.

Key Information

Requirements5 items
Implementation5 phases
ReportingAnnual, aligned with financial reporting

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πŸ‡ΈπŸ‡¬ Singapore

Mandatory from 2025

SGX Climate Reporting Requirements & MAS Guidelines

Singapore's climate disclosure framework is driven by SGX Listing Rules and MAS guidelines, introducing mandatory sustainability and climate-related reporting aligned with ISSB S2.

Key Information

Requirements6 items
Implementation2 phases
ReportingAnnual, aligned to fiscal year

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πŸ‡°πŸ‡· South Korea

Mandatory from 2026

K-IFRS Sustainability Disclosure Standards (KSSB)

South Korea's K-IFRS Sustainability Disclosure Standards (KSSB) introduce mandatory climate-related financial disclosures aligned with ISSB S1 and S2.

Key Information

Requirements7 items
Implementation3 phases
ReportingAnnual, aligned to calendar year

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πŸ‡­πŸ‡° Hong Kong

Mandatory from 2026

HKEX Climate-related Disclosures

Hong Kong Exchanges and Clearing (HKEX) adopted new Listing Rules in July 2024, fully aligned with ISSB S2.

Key Information

Requirements7 items
Implementation3 phases
ReportingAnnual, aligned to issuer's financial year

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πŸ‡¦πŸ‡Ί Australia

Mandatory from 2025

Australian Sustainability Reporting Standard

Australia's Sustainability Reporting Standards (ASRS) introduce mandatory climate-related financial disclosures under AASB S2, adapted from IFRS S2.

Key Information

Requirements8 items
Implementation3 phases
ReportingAnnual, aligned to the fiscal year

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πŸ‡³πŸ‡Ώ New Zealand

Mandatory from 2024

XRB Climate-related Disclosure Standards (NZ CS1-CS3)

New Zealand's Climate-related Disclosure Standards (NZ CS1-CS3), developed by the External Reporting Board (XRB), introduce the world's first fully mandatory climate disclosure regime aligned with ISSB S2 and TCFD.

Key Information

Requirements7 items
Implementation2 phases
ReportingAnnual, aligned with the entity's financial year

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πŸ‡¨πŸ‡­ Switzerland

Mandatory from 2024

Swiss Climate Disclosure Ordinance

Switzerland's Climate Disclosure Ordinance (OR 964a–964c CO), effective 1 January 2024, mandates climate-related financial disclosures for large public companies, including banks, insurers, and asset managers.

Key Information

Requirements9 items
Implementation3 phases
ReportingAnnual, aligned with fiscal year (typically 1 January – 31 December)

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