Navigate the global sustainability regulatory landscape. 31 regulations across 6 jurisdictions — from India's BRSR to Europe's CSRD.
| Regulation | Status | Who Must Comply | Effective |
|---|---|---|---|
| BRSRBusiness Responsibility and Sustainability Reporting Free Tool → | Mandatory | Top 1,000 listed companies (SEBI) | FY 2022-23 onwards |
| BRSR CoreAssured ESG KPIs | Mandatory | Top 150 (reasonable), top 1,000 (limited by FY 2026-27) | FY 2023-24 onwards |
| CCTSCarbon Credit Trading Scheme | Active | Designated consumers in 13 sectors | 2023 (framework), trading TBD |
| SEBI ESG RatingsESG Rating Provider Regulation | Mandatory | ESG rating providers in India | July 2024 |
| Companies Act S.135CSR Spending Mandate | Mandatory | Companies with ₹5Cr+ profit | 2014 onwards |
| EPRExtended Producer Responsibility | Mandatory | Producers, importers, brand owners | Active |
| Regulation | Status | Who Must Comply | Effective |
|---|---|---|---|
| CSRDCorporate Sustainability Reporting Directive | Mandatory | ~50,000 companies (incl. non-EU with €150M+ EU revenue) | FY 2024 (large), FY 2026 (SMEs), FY 2028 (non-EU) |
| ESRSEuropean Sustainability Reporting Standards | Mandatory | All CSRD-scope companies | FY 2024 onwards |
| EU TaxonomyClassification of Sustainable Economic Activities | Mandatory | Large companies, financial market participants | 2022 (climate), 2024 (other objectives) |
| CBAMCarbon Border Adjustment Mechanism Free Tool → | Mandatory | Importers of cement, steel, aluminium, fertilisers, electricity, hydrogen | Jan 2026 (definitive phase) |
| CSDDD/CS3DCorporate Sustainability Due Diligence Directive | Adopted | Companies with 1,000+ employees, €450M+ turnover | 2027 (phase-in) |
| SFDRSustainable Finance Disclosure Regulation | Mandatory | Financial market participants, advisers | 2021 onwards |
| EU ETSEmissions Trading System | Mandatory | Power, industry, aviation, maritime | 2005 onwards (Phase 4: 2021-2030) |
| Regulation | Status | Who Must Comply | Effective |
|---|---|---|---|
| UK SDRSustainability Disclosure Requirements | Mandatory | FCA-regulated firms, listed companies | Nov 2024 (anti-greenwashing), 2026 (UK SDS) |
| UK ETSUK Emissions Trading Scheme | Mandatory | Energy-intensive industries, power, aviation | Jan 2021 onwards |
| SECRStreamlined Energy and Carbon Reporting | Mandatory | Large UK companies (250+ employees or £36M+ turnover) | April 2019 onwards |
| Modern Slavery ActSupply Chain Transparency | Mandatory | Companies with £36M+ turnover | 2015 onwards |
| BNGBiodiversity Net Gain | Mandatory | All developments requiring planning permission | Feb 2024 |
| Regulation | Status | Who Must Comply | Effective |
|---|---|---|---|
| ISSB (IFRS S1/S2)International Sustainability Standards Board | Adopted by 20+ jurisdictions | Listed companies, financial institutions | Jan 2024 (effective date) |
| GRI StandardsGlobal Reporting Initiative | Voluntary (widely used) | Any organisation | 2000 onwards (GRI 2021 update) |
| TCFDTask Force on Climate-related Financial Disclosures | Transitioned to ISSB | N/A (embedded in ISSB, CSRD, BRSR) | 2017-2024 (disbanded Oct 2024) |
| TNFDTaskforce on Nature-related Financial Disclosures | Voluntary | Companies with nature dependencies | Sep 2023 (v1.0) |
| SBTiScience Based Targets initiative | Voluntary | Companies setting emission reduction targets | 2015 onwards |
| GHG ProtocolGreenhouse Gas Protocol | De facto standard | All organisations measuring emissions | 2001 onwards |
| Regulation | Status | Who Must Comply | Effective |
|---|---|---|---|
| Qatar NDS 2National Development Strategy 2024-2030 | Active | All sectors in Qatar | 2024-2030 |
| UAE Climate LawFederal Decree-Law No. 13 on Climate Change | Active | All entities in UAE | 2023 |
| Saudi Green InitiativeNational sustainability programme | Active | Kingdom-wide | 2021 onwards |
| QSE ESG DisclosureQatar Stock Exchange ESG Guide | Recommended | QSE-listed companies | Active |
| Regulation | Status | Who Must Comply | Effective |
|---|---|---|---|
| AASB S1/S2Australian Sustainability Reporting Standards | Mandatory | Large listed + private entities | 2025 (Group 1) |
| NZ CS 1-3NZ Climate Standards | Mandatory | 200+ large entities | 2023 onwards |
| Safeguard MechanismAustralian Emissions Cap | Mandatory | 215 high-emitting facilities | July 2023 (reformed) |
RSustain provides advisory, reporting, assurance, and digital tools across all major ESG frameworks.
Start a Conversation