Bert Kondruss, KonBriefing Research, Germany
Last updated: February 20, 2025
Comparison of sustainability reporting rules in different countries around the world.
Included are regulations that result in the disclosure of results to the general public. Reporting obligations only to authorities are not taken into account if they are only used internally or are only published in aggregated or statistical form. Regulations that primarily relate to financial products are also not currently included.
The information is still largely incomplete and may contain errors.
Regulations, guidelines and standards for ESG reporting by country
Explanations to the following table
Type: G - Guideline: recommendation; R - Regulation: by law or by an institution; S - Standard: Reporting standard, without rules for application
Issuer: The institution that published the artifact
Title
Rollout: Years in which a regulation is being introduced
Status
M/V: M - Mandatory, V - Voluntary
Directly affected companies: Approximate number and type of companies or organizations directly affected by a regulation
Indirectly affected: Approximate number and type of companies or organizations that are indirectly affected, e.g. because they are in the supply chain of directly affected companies and therefore have to provide information
To report on: Subject areas to be reported
Assurance: LA - Limited Assurance, RA - Reasonable Assurance
Standards: Used or referenced ESG reporting standards
Metrics: Number of topics to be reported
DP: Approximate number of data points that are specified
Table movable
ESG reporting in Africa
Africa
| Type | Issuer | Title | Rollout | Status | M/V | Directly affected companies | Indirectly affected | To report on | Assurance | Standards | Metrics | DP | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Number | Number | LA / RA | |||||||||||||
 South Africa | |||||||||||||||
| G | JSE - Johannesburg Stock Exchange | Climate Disclosure Guidance | 2022 | active | V | TCFD IFRS | |||||||||
| G | JSE - Johannesburg Stock Exchange | Sustainability Disclosure Guidance | 2022 | active | V | GRI TCFD IFRS | |||||||||
| S | CIPC - Companies and Intellectual Property Commission | iXBRL Taxonomy 2024 | 2024 | active | V | The XBRL taxonomy for filing financial reports now contains the elements for the IFRS ISSB S1 and S2 standards. | IFRS | ||||||||
31.10.2024: The tagging taxonomy for financial reports now contains the structures for IFRS S1 and S2. Early adopters in South Africa thus have the option of voluntarily making their sustainability disclosures on this basis.
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ESG reporting America
America - ESG reporting standards list
| Type | Issuer | Title | Rollout | Status | M/V | Directly affected companies | Indirectly affected | To report on | Assurance | Standards | Metrics | DP | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Number | Number | LA / RA | |||||||||||||
| North America | |||||||||||||||
 Canada ESG reporting in Canada | |||||||||||||||
| R | Canada | Bill S-211 Fighting Against Forced Labour and Child Labour in Supply Chains Act | 2024 | active | M | Listed companies and companies above a certain size with business activities in Canada as well as government institutions | Measures taken by the company to prevent forced labor and child labor | ||||||||
| R | Canada | Diversity of boards of directors and senior management | 2020 | active | M | Listed companies | Information on the composition of the Board of Directors and senior management with regard to women, indigenous people, disabled people and other minorities. | 1 | |||||||
| R | Securities Commissions | Representation of Women on the Board | 2015 | active | M | Listed companies (Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Québec, Saskatchewan, Yukon only) | |||||||||
Amendment Instrument for NI 58-101 Disclosure of Corporate Governance Practices (December 11, 2014)
Multilateral CSA Notice of Amendments to National Instrument 58-101 Disclosure of Corporate Governance Practices (October 15, 2014)
Contains comments on the proposal.
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| R | CSA - Canadian Securities Administrators | Climate-related disclosures | preparation | CSSB | |||||||||||
CSA issues market update on climate-related disclosure project (December 18, 2024)
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| G | CSA - Canadian Securities Administrators | CSA Staff Notice SN 51-358 Reporting of Climate Change-related Risks (2019) | Listed companies | ||||||||||||
CSA Staff Notice 51-358
Reporting of Climate Change-related Risks (August 1, 2019)
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| G | CSA - Canadian Securities Administrators | CSA Staff Notice SN 51-333 Environmental Reporting Guidance (2010) | Listed companies | Guidance and clarification on existing continuous disclosure (CD) requirements relating to environmental matters under securities legislation. | |||||||||||
CSA Staff Notice 51-333 Environmental Reporting Guidance (October 27. 2010)
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| G | TSX - Toronto Stock Exchange | A Primer for Environmental & Social Disclosure | 2020 | active | V | ||||||||||
A Primer for Environmental & Social Disclosure (August 2020)
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| R | TSX - Toronto Stock Exchange | A Primer for Environmental & Social Disclosure | 2014 | retired | |||||||||||
| S | CSSB - Canadian Sustainability Standards Board | Canadian Sustainability Disclosure Standards (CSDS) | active | IFRS | |||||||||||
Canadian Sustainability Disclosure Standards (CSDS 1 and CSDS 2): Now Available (December 18, 2024)
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 USA ESG reporting USA | |||||||||||||||
| R | SEC - United States Securities and Exchange Commission | Climate-related disclosures | pending | M | Listed companies in the US | Climate-related risks, GHG emissions (Scope 1 & 2, depending on the company's category), extreme weather events | For GHG Scope 1 and 2, depending on the company's category: LA from the 3rd year, possibly RA from the 7th year. | ||||||||
Final rules stay pending the completion of judicial review of the consolidated Eighth Circuit petitions
PDF 885 pages with comments on the original proposal
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| R | NASDAQ | Board Diversity Disclosure | 2021 | active | M | Companies listed at NASDAQ | Composition of the Board of Directors with regard to: female, underrepresented minority, LGBTQ+ | 1 | |||||||
| G | NASDAQ | ESG Reporting Guide | 2019 | active | V | Voluntary for companies listed on the NASDAQ. | Environmental, Social, Corporate Governance | 30 | 53 | ||||||
| California | |||||||||||||||
Very good overview by PwC of the legislation in California
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| R | State of California | AB-1305 Voluntary carbon market disclosures | 2024 | active | M | Companies that market / sell or buy / use voluntary carbon offsets in California; companies with claims like “carbon neutral”. | Detailled information | ||||||||
| R | State of California | SB-54 Venture capital companies: reporting | 2026 | active | M | Venture capital companies headquartered or with activities in California | Aggregated information on startup founders: Gender, race, ethnicity, disability, LGBTQ+, veteran. Based on voluntary information provided by the individuals concerned | 1 | 8 | ||||||
Codification and delay from 2025 to 2026
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| R | State of California | SB-253 Climate Corporate Data Accountability Act | 2026-2030 | active | M | 5,400 | US companies with revenues > 1 billion $ and doing business in California. | ??? | Indirectly affected by reporting obligations for Scope 3 emissions. | GHG emissions (Scope 1, 2, 3) | For GHG Scope 1 and 2: LA starting 2026, RA starting 2030. Scope 3: LA starting 2030. | GHG Protocol | 1 | 3 | |
| R | State of California | SB-261 Greenhouse gases: climate-related financial risk | 2026 | active | M | US companies with revenues > 500 million $ and doing business in California. | Climate-related financial risk; measures adopted to reduce and adapt | TCFD or equivalent, e.g. IFRS | 4 | 11 | |||||
 Mexico ESG reporting requirements Mexico | |||||||||||||||
| R | CINIF - Consejo de Normas de Información Financiera y de Sostenibilidad, A.C. Council for Financial and Sustainability Reporting Standards | Normas de Información de Sostenibilidad (NIS) Sustainability Reporting Standards | 2025 | active | M | Non-listed companies | IFRS | 30 | |||||||
| G | BMV - Bolsa Mexicana de Valores Mexican Stock Exchange | Guia de Sustentabilidad Sustainability Guide | 2017 | active | V | ||||||||||
| South America | |||||||||||||||
 Argentina ESG reporting standards | |||||||||||||||
| R | BYMA - Bolsas y Mercados Argentinos Argentine Stock Exchanges and Markets | Reglamento de listado Listing rules | active | Companies listed on the BYMA | If a company has prepared a sustainability report, it must submit it. | ||||||||||
ARTÍCULO 62
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| G | CNV - Comisión Nacional de Valores National Securities Commission | Guía para el reporte y divulgación voluntaria de información ambiental, social, y de gobernanza (ASG) Guidance for voluntary reporting and disclosure of environmental, social, and environmental, social, and governance (ESG) | 2023 | active | V | ||||||||||
 Brazil | |||||||||||||||
| R | CVM - Comissão de Valores Mobiliários Securities and Exchange Commission | Resolução CVM 193: Dispõe sobre a elaboração e divulgação do relatório de informações financeiras relacionadas à sustentabilidade, com base no padrão internacional emitido pelo International Sustainability Standards Board - ISSB Resolution No. 193 of the CVM: Provides for the preparation and disclosure of financial information reports related to sustainability, based on the international standard issued by the International Sustainability Standards Board - ISSB. | 2026 (2024, 2025: V) | active | M | Listed companies and investment funds | Sustainability report according to ISSB | IFRS | |||||||
Resolution No. 193
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| R | CVM - Comissão de Valores Mobiliários Securities and Exchange Commission | Resolução CVM Nº 59, DE 22 DE DEZEMBRO DE 2021 Resolution No. 59 of December 22, 2021 of the CVM | 2023 | active | M | Listed companies of category A and B | Climate-related risks, sustainability targets, greenhouse gas emissions, reporting of critical topics, diversity, ESG-related opportunities | TCFD UN SDGs | |||||||
Resolution No. 59
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Sustainability reporting in Asia
Asia - ESG reporting standards and frameworks
| Type | Issuer | Title | Rollout | Status | M/V | Directly affected companies | Indirectly affected | To report on | Assurance | Standards | Metrics | DP | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Number | Number | LA / RA | |||||||||||||
| West Asia / Middle East | |||||||||||||||
 Bahrain | |||||||||||||||
| G | CBB - Central Bank of Bahrain | ESG Reporting Guidelines | 2023 | active | V | GHG Protocol GRI TCFD CDSB | |||||||||
| G | Bahrain Bourse | ESG Reporting Guide | 2020 | active | V | GRI | |||||||||
| G | GCC Exchanges Committee | Unified ESG Metrics for GCC Listed Companies | 2022 | active | V | Voluntary standard for companies listed on the stock exchanges of the Gulf states. | 29 | 51 | |||||||
 Saudi Arabia | |||||||||||||||
| G | Saudi Exchange / Tadāwul - تداول السعودية / تداول | ESG Disclosure Guidelines | 2021 | active | V | ||||||||||
| G | GCC Exchanges Committee | Unified ESG Metrics for GCC Listed Companies | 2022 | active | V | Voluntary standard for companies listed on the stock exchanges of the Gulf states. | |||||||||
 Turkey | |||||||||||||||
| R | KGK - Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu Public Oversight, Accounting and Auditing Standards Authority | Uygulama Kapsamına İlişkin Kurul Kararı Board Decision on the Scope of Implementation | 2024 | active | M | TSRS | |||||||||
Board decision on the scope of application of the Turkish Sustainability Reporting Standards (TSRS)
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| S | KGK - Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu Public Oversight, Accounting and Auditing Standards Authority | Türkiye Sürdürülebilirlik Raporlama Standartları (TSRS) Turkish Sustainability Reporting Standards | 2024 | active | IFRS | ||||||||||
| R | CMB - Capital Markets Board of Türkiye / Sermaye Piyasası Kurulu | Communiqué on Corporate Governance | 2021 | active | M | Listed companies | Are the voluntary sustainability principles of the “SUSTAINABILITY PRINCIPLES COMPLIANCE OUTLINE” complied with? (Comply or Explain) | ||||||||
with Communiqué (II-17.1.a) Amending Communiqué (II-17.1) on Corporate Governance,
published in the Official Gazette edition 31262 on 02.10.2020
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| G | CMB - Capital Markets Board of Türkiye / Sermaye Piyasası Kurulu | Sustainability Principles Compliance Outline | 2021 | active | V | Listed companies | |||||||||
| G | BIST - Borsa İstanbul Istanbul Stock Exchange | İklim Raporlama Rehberi Guidelines for climate reporting | 2022 | active | V | ||||||||||
| G | BIST - Borsa İstanbul Istanbul Stock Exchange | Entegre Raporlama Integrated reporting | 2022 | active | V | ||||||||||
| G | BIST - Borsa İstanbul Istanbul Stock Exchange | Sürdürülebilirlik Rehberi Sustainability Guide | 2020 | active | V | ||||||||||
 United Arab Emirates | |||||||||||||||
| R | ADGM - Abu Dhabi Global Market | Environmental, Social and Governance Disclosures | 2023 | active | M | Turnover > $ 68 million or certain financial institutions | |||||||||
| G | ADX - Abu Dhabi Securities Exchange / سوق أبو ظبي للأوراق المالية | ADX ESG Metrics | 2023 | active | V | Guidelines for voluntary reporting by companies listed on the Abu Dhabi Stock Exchange. | GRI, UN SDGs | 53 | |||||||
| G | DFM - Dubai Financial Market / سوق دبي المالي | 2023 DFM's Guide to ESG Reporting | 2023 | active | V | Guidelines for voluntary reporting by companies listed on the Dubai Stock Exchange. | GRI | 90 | |||||||
| G | GCC Exchanges Committee | Unified ESG Metrics for GCC Listed Companies | 2022 | active | V | Voluntary standard for companies listed on the stock exchanges of the Gulf states. | 29 | 51 | |||||||
| South Asia | |||||||||||||||
 India ESG reporting frameworks and standards in India | |||||||||||||||
| R | SEBI - Securities and Exchange Board of India / भारतीय प्रतिभूति और विनिमय बोर्ड | Business Responsibility and Sustainability Reporting (BRSR) | 2022 | active | M | The top 1000 listed companies (by market capitalization) | Based on the principles of the National Guidelines for Responsible Business Conduct (NGRBC) | ||||||||
Amendment to regulation 34 (2) (f) of LODR Regulations
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| G | Ministry of Corporate Affairs (MCA) | National Guidelines for Responsible Business Conduct (NGRBC) | 2019 | Contains Business Responsibility Reporting Framework | |||||||||||
| R | SEBI - Securities and Exchange Board of India / भारतीय प्रतिभूति और विनिमय बोर्ड | Business Responsibility Reports (BRR) | 2013 | retired | M | Companies listed on the BSE and NSE stock exchanges. Initially Top 100, from 2016 Top 500 | Based on the principles of the National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (NVG) | ||||||||
| G | Ministry of Corporate Affairs (MCA) | National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (NVG) | 2011 | V | |||||||||||
| G | Ministry of Corporate Affairs (MCA) | Corporate Social Responsibility Voluntary Guidelines 2009 | 2009 | V | CSR policy, activities and progress | ||||||||||
| Southeast Asia | |||||||||||||||
Very good compilation
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| R | Kementerian Badan Usaha Milik Negara - Kementerian Badan Usaha Milik Negara Ministry of State-Owned Enterprises | Peraturan Menteri Badan Usaha Milik Negara Nomor PER-2/MBU/03/2023 Tahun 2023 - Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan Badan Usaha Milik Negara Regulation of the Minister of State-Owned Enterprises No. PER-2/MBU/03/2023 of 2023 - Guidelines for governance and key corporate activities of state-owned enterprises | 2023 | active | M | State-owned enterprises (Badan Usaha Milik Negara, BUMN) | Implementation of social responsibility and responsibility for the environment | ||||||||
Regulation of the Minister of State-Owned Enterprises No. PER-2/MBU/03/2023 of 2023 - Guidelines for governance and key corporate activities of state-owned enterprises
Article 221 (Pasal 221)
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| R | OJK - Otoritas Jasa Keuangan Financial Services Authority | 17 Tahun 2023 - PERATURAN OTORITAS JASA KEUANGAN TENTANG PENERAPAN TATA KELOLA BAGI BANK UMUM 17 of 2023 - FINANCIAL SERVICES AUTHORITY REGULATION ON THE IMPLEMENTATION OF GOVERNANCE FOR COMMERCIAL BANKS | M | active | 2023 | Banks | Sustainability report as described in 51/POJK.03/2017 - Regulation of the Financial Services Authority (POJK) on Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies | ||||||||
17 of 2023 - FINANCIAL SERVICES AUTHORITY REGULATION ON THE IMPLEMENTATION OF GOVERNANCE FOR COMMERCIAL BANKS
Article 96 (Pasal 96)
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| R | OJK - Otoritas Jasa Keuangan Financial Services Authority | 51/POJK.03/2017 - Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik 51/POJK.03/2017 - Regulation of the Financial Services Authority (POJK) on Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies | 2019 | active | M | Financial institutions, issuers, listed companies | |||||||||
51/POJK.03/2017 - Regulation of the Financial Services Authority (POJK) on Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies
16/SEOJK.04/2021 - Circular Letter of the Financial Services Authority (SEOJK) on Form and Contents of Annual Reports of Issuers or Public Companies
Replaces the circular letter 30/SEOJK.04/2016. Contains 'Technical guidelines for the preparation of sustainability reports' (PEDOMAN TEKNIS PENYUSUNAN
LAPORAN KEBERLANJUTAN
BAGI EMITEN DAN PERUSAHAAN PUBLIK)
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| G | Indonesia Stock Exchange | Environmental Reporting Guidance in Sustainability Reports (GRI & CDP) | 2022 | active | V | ||||||||||
| G | IBCWE / GRI - Indonesia Business Coalition for Women’s Empowerment / Global Reporting Initiative | Panduan Pelaporan - Kesetaraan Gender untuk Laporan Tahunan dan Keberlanjutan (Annual & Sustainability Report) Reporting Guide - Gender Equality for Annual and Sustainability Reports | 2022 | active | V | ||||||||||
| East Asia | |||||||||||||||
 People's Republic of China | |||||||||||||||
| R | BSE - Beijing Stock Exchange / 北京证券交易所 | 可持续发展报告 Sustainability Report | 2025 | active | M | ||||||||||
The Beijing Stock Exchange solicited public comments on the sustainability disclosure guidelines
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| R | SSE - Shanghai Stock Exchange /上海证券交易所 | 可持续发展报告 Sustainability Report | 2025 | active | M | Companies listed on the Shanghai Stock Exchange in the SSE 180 or STAR 50 index or dual-listed in China and abroad. | |||||||||
The Shanghai Stock Exchange solicited public comments on the Self-Regulatory Guidelines for Listed Companies on the Shanghai Stock Exchange No. 14 – Sustainability Report (Trial) (Consultation Draft)
Notice on the issuance of the Self-Regulatory Guidelines for Listed Companies on the Shanghai Stock Exchange No. 14 - Sustainability Report (Trial).
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| R | SZSE - Shenzhen Stock Exchange / 深圳证券交易所 | 可持续发展报告 Sustainability Report | 2025 | active | M | ||||||||||
SZSE Releases Guidelines on Preparation of Sustainability Reports to Further Strengthen the Foundation of ESG Disclosure for Listed Companies
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| R | 中华人民共和国财政部 Ministry of Finance | Corporate Sustainability Disclosure Standards | -2030 | preparation | Companies based in China | IFRS | |||||||||
财政部会计司有关负责人就《企业可持续披露准则——基本准则（试行）》答记者问 (December 17. 2024)
The relevant person in charge of the Accounting Department of the Ministry of Finance answered reporters' questions on the 'Standards for Corporate Sustainability Disclosure - Basic Standards (Trial)'
关于印发《企业可持续披露准则——基本准则（试行）》的通知 (November 20, 2024)
Notice on the issuance of the 'Corporate Sustainability Disclosure Standards - Basic Standards (for Trial Implementation)'
关于征求《企业可持续披露准则——基本准则（征求意见稿）》意见的函 (May 22, 2024)
Letter on Soliciting Comments on the Corporate Sustainability Disclosure Standards – Basic Standards (Consultation Draft)
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 Japan | |||||||||||||||
| R | Tokyo Stock Exchange | Revised Japan's Corporate Governance Code | 2021 | active | M | Listed companies in the premium segment | Diversity, climate-related risks | TCFD | |||||||
| S | サステナビリティ基準委員会 Sustainability Standards Board of Japan (SSBJ) | サステナビリティ開示基準 Sustainability Disclosure Standards | preparation | Japanese sustainability standard, in preparation | IFRS | ||||||||||
 South Korea (Republic of Korea, ROK) | |||||||||||||||
| G | 산업통상자원부 Ministry of Trade, Industry and Energy | K-ESG 가이드라인 K-ESG guidelines | 2022 | active | V | ||||||||||
K-ESG guidelines
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| S | KSSB - Korea Sustainability Standards Board | Korean Sustainability Disclosure Standards | preparation | IFRS | |||||||||||
ESG reporting Europe
Europe - List of ESG reporting frameworks
| Type | Issuer | Title | Rollout | Status | M/V | Directly affected companies | Indirectly affected | To report on | Assurance | Standards | Metrics | DP | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Number | Number | LA / RA | |||||||||||||
| European Union | |||||||||||||||
 European Union ESG reporting rules in the EU | |||||||||||||||
| R | EU | EU CSRD: Corporate Sustainability Reporting Directive | 2024-2029 | active | M | 47,700 | ??? | LA for everything; later possibly RA. | ESRS | ||||||
| R | EU | EU Taxonomy | active | M | |||||||||||
| R | EU | EU NFRD: Non-Financial Reporting Directive / Directive (EU) 2014/95 | retired | M | Large public-interest entities with >= 500 employees. | Environmental, social and employee matters, human rights, combating corruption and bribery. Diversity in management. | Generally accepted frameworks | ||||||||
Recommendation for orientation on the TCFD
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| S | EU | ESRS: European Sustainability Reporting Standards | active | Sector-agnostic: ESRS ESRS LSME Sector-specific: ESRS MQC ESRS OG ESRS RTO ESRS AAF ESRS AFW ESRS CCE ESRS UPE ESRS UWW ESRS ERL ESRS FCM ESRS FCI ESRS FIN ESRS HHC ESRS HAC ESRS HFB ESRS HHG ESRS MAD ESRS MBE ESRS MCP ESRS MCM ESRS MEL ESRS MFB ESRS MME ESRS MMI ESRS MMP ESRS MMV ESRS MPB ESRS MTA ESRS RRE ESRS SST ESRS SED ESRS SPS ESRS TIT ESRS TMC ESRS TOT | | 1,200 tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd tbd | |||||||||
| S | EFRAG - European Financial Reporting Advisory Group | VSME: Voluntary Standard for non-listed SMEs | active | V | Voluntary reporting standard for non-listed micro, small and medium enterprises. | ||||||||||
 Belgium | |||||||||||||||
| R | EU | EU CSRD | 2024-2029 | active | M | ||||||||||
| R | EU | EU Taxonomy | active | M | |||||||||||
| R | EU | EU NFRD | 2017 | retired | M | ||||||||||
| R | Euronext | Euronext ESG Reporting Guide 2022 | 2022 | active | V | Companies listed at the Brussels Stock Exchange (Euronext Brussels) | |||||||||
| R | Euronext | Euronext ESG Reporting Guide 2020 | 2020 | retired | V | Companies listed at the Brussels Stock Exchange (Euronext Brussels) | |||||||||
 Denmark | |||||||||||||||
| R | EU | EU CSRD | active | 2,200 | see above | ??? | see above | see above | see above | ||||||
| R | EU | EU Taxonomy | active | ||||||||||||
 France ESG reporting laws France | |||||||||||||||
| R | EU | EU CSRD | 2024-2029 | active | M | see above | see above | see above | see above | ||||||
Order no. 2023-1142 of December 6, 2023 on the publication and certification of sustainability information and the environmental, social and corporate governance obligations of commercial companies
Transposition into French law
Decree No. 2023-1394 of 30 December 2023 issued pursuant to Ordinance No. 2023-1142 of 6 December 2023 on the publication and certification of sustainability information and the environmental, social and corporate governance obligations of commercial companies
Decree on the application
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| R | France | Décret n° 2022-982 du 1er juillet 2022 relatif aux bilans d'émissions de gaz à effet de serre Decree No. 2022-982 of 1 July 2022 on greenhouse gas emissions assessments | 2022 | active | M | Private companies >=500 employees (overseas areas >=250 employees); Local authorities >=50,000 inhabitants; Public institutions >=250 employees. | Greenhouse gas emissions (Bilan des émissions de gaz à effet de serre, BEGES) now including significant indirect emissions (Scope 3) | ||||||||
Decree No. 2022-982 of 1 July 2022 on greenhouse gas emissions assessments
National platform for the publication of reports on greenhouse gas emissions
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| R | EU | EU Taxonomy | active | M | |||||||||||
| R | France | LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel LAW n° 2018-771 of September 5, 2018 for the freedom to choose one's professional future. | 2019 | active | M | Companies >= 50 employees | Index on professional equality between men and women: Pay gap, salary increases, promotion rates, salary increases after maternity leave, highest salaries; corrective measures | ||||||||
LAW n° 2018-771 of September 5, 2018 for the freedom to choose one's professional future.
Law
Labor Code - Article L1142-9
Resulting article in the Labor Code - corrective measures
Decree No. 2019-15 of 8 January 2019 implementing the provisions aimed at eliminating the pay gap between women and men in the company and relating to the fight against sexual violence and sexist behaviour at work
Decree
Professional equality index: calculation and questions/answers
Explanations
LAW no. 2021-1774 of December 24, 2021 aimed at accelerating economic and professional equality - Article 13
Addition: Publication on the website of the Ministry of Labor
Decree No. 2021-265 of 10 March 2021 on measures to eliminate the pay gap between women and men in the company and implementing Article 244 of Law No. 2020-1721 of 29 December 2020 on finance for 2021
Decree on implementation
Decree No. 2022-243 of 25 February 2022 on measures to eliminate the pay gap between women and men in the company provided for in Article 13 of the Law to Accelerate Economic and Professional Equality and Article 244 of Law No. 2020-1721 of 29 December 2020 on Finance for 2021
Decree: Publication of targets and measures
Search for the professional equality index of a company or economic and social unit (ESU)
Database
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| R | EU | EU NFRD - Déclaration annuelle de Performance Extra-Financière (DPEF) Preparation of a non-financial statement | 2017 | retired | M | 3,800 | Listed companies: >= € 20 million balance sheet total or >= € 40 million net sales and >= 500 employees. Other companies: >= € 100 million balance sheet total or net sales and >=500 employees. | ||||||||
Initial version for transposition into French law
Description
Analysis after the first year of use
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| R | France | Loi de vigilance / LOI n° 2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d'ordre LAW No. 2017-399 of 27 March 2017 on the duty of vigilance of parent companies and contracting companies | 2017 | active | M | Companies >=5,000 employees in France or >=10,000 employees worldwide | Vigilance plan on human rights, health, safety and the environment in the company and along the supply chain | ||||||||
LAW No. 2017-399 of 27 March 2017 on the duty of vigilance of parent companies and contracting companies
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| R | France | Grenelle II / LOI n° 2010-788: Loi portant engagement national pour l'environnement Grenelle II / LAW no. 2010-788: Law on the national commitment to the environment | 2010 | active | M | 3008 | 2,460 private companies >=500 employees (overseas areas >=250 employees). 448 local authorities >=50,000 inhabitants. 100 public institutions >=250 employees. | Greenhouse gas emissions (Bilan des émissions de gaz à effet de serre BEGES), measures to reduce emissions | |||||||
Grenelle II: Law on national commitment to the environment
Legislation
LAW no. 2010-788 of July 12, 2010 on the national commitment to the environment
Passed Act
Environment Code - Article L229-25 (July 14, 2010)
Resulting article in the Environmental Act - Greenhouse gas inventory
National platform for the publication of reports on greenhouse gas emissions
Report on the obligation to draw up a greenhouse gas emissions report provided for in Article 26 of the Bill on 'National Commitment to the Environment'
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| R | France | NRE / Loi n° 2001-420 du 15 mai 2001 relative aux nouvelles régulations économiques NRE / Law no. 2001-420 of May 15, 2001 on new economic regulations | 2002 | active | M | Listed companies | Non-financial statement on social and environmental impacts | ||||||||
Law no. 2001-420 of May 15, 2001 on new economic regulations
Act - especially article 116
Commercial Code - Article L225-102-1 (May 16, 2001)
Resulting articel in the Commerce Code - non-financial statement
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| G | Euronext | Euronext ESG Reporting Guide 2022 | 2022 | active | V | Companies listed at the Paris Stock Exchange (Euronext Paris) | |||||||||
| G | Euronext | Euronext ESG Reporting Guide 2020 | 2020 | retired | V | Companies listed at the Paris Stock Exchange (Euronext Paris) | |||||||||
 Germany | |||||||||||||||
| R | EU | EU CSRD | 2025-2029 | legislation | M | 14,600 | see above | ??? | see above | see above | see above | ||||
| R | EU | EU Taxonomy | active | ||||||||||||
| R | EU | EU NFRD | 2017 | retired | M | 550 | |||||||||
Legislation for transposition into German law
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| G | RNE, GIZ - Rat für Nachhaltige Entwicklung, Deutsche Gesellschaft für Internationale Zusammenarbeit | DNK: Deutscher Nachhaltigkeitskodex | 2011 | active | V | GRI EFFAS | |||||||||
 Italy | |||||||||||||||
| R | EU | EU CSRD | 2024-2029 | active | M | see above | |||||||||
LEGISLATIVE DECREE No. 125 of 6 September 2024 - Implementation of Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022 amending Regulation 537/2014/EU, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards the reporting of corporate sustainability. (24G00145)
Transposition into Italian law
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| R | EU | EU Taxonomy | active | ||||||||||||
| R | EU | EU NFRD | 2017 | retired | M | ||||||||||
LEGISLATIVE DECREE No. 254 of 30 December 2016 - Implementation of Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards the provision of non-financial and diversity information by certain large undertakings and groups.
Transposition into Italian law
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| R | Italia | Disclosure obligations for Benefit Corporations | 2016 | active | M | Società Benefit - for-profit corporations with positive impact on society | Corporate Governance, employees, other stakeholders, environment | ||||||||
Articles 376-382 refer to Benefit Corporations, Article 382 regulates the disclosure obligations
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| R | Italia | Disclosure obligations for innovative startups with a social focus | 2015 | active | M | Startup innovative a vocazione sociale (SIAVS) - Innovative startups with a social focus | "Documento di descrizione di impatto sociale" - Description of the impact with activities, results, and long-term social, economic, and environmental impacts | ||||||||
 Netherlands | |||||||||||||||
| R | EU | EU CSRD | 2025-2029 | legislation | M | ||||||||||
Act of 6 December 2023 amending Book 2 of the Civil Code implementing the Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 2021 amending Directive 2013/34/EU as regards disclosure of information income tax by certain companies and branches (Implementation Act Profit Tax Disclosure Directive)
Introduction of Article 391a into the Civil Code (Burgerlijk Wetboek), which makes it possible in future to specify the contents of the management report via administrative orders for the implementation of binding EU legal acts.
Sustainability Reporting Directive Implementation Act
Consultation
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| R | EU | EU Taxonomy | active | ||||||||||||
| R | EU | EU NFRD | retired | ||||||||||||
Act of 28 September 2016, amending Book 2 of the Civil Code implementing Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards the publication of non-financial and diversity information by certain large companies and groups (OJ 2014, L 330)
Transposition into Dutch law
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| R | Ministerie van Veiligheid en Justitie Ministry of Security and Justice | Diversity on the management and supervisory boards of large public and limited liability companies | 2020 | active | M | Information on the distribution of seats between men and women on the Management Board and Supervisory Board in the annual management report | |||||||||
Act of 10 February 2017, amending Book 2 of the Civil Code in relation to the continuation of the target for a balanced distribution of of the seats of the management board and the supervisory board of large public and private limited companies
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| G | Euronext | Euronext ESG Reporting Guide 2022 | 2022 | active | V | Companies listed at the Amsterdam Stock Exchange (Euronext Amsterdam) | |||||||||
| G | Euronext | Euronext ESG Reporting Guide 2020 | 2020 | retired | V | Companies listed at the Amsterdam Stock Exchange (Euronext Amsterdam) | |||||||||
 Poland | |||||||||||||||
| R | EU | EU CSRD | active | M | |||||||||||
Act of 6 December 2024 amending the Act on Accounting, the Act on Statutory Auditors, Audit Firms and Public Supervision and certain other acts
Announcement
Government bill amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight and Certain Other Acts
Legislation
Draft Act amending the Act on Accounting, the Act on Statutory Auditors, Audit Firms and Public Supervision and certain other acts
Draft act
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| R | EU | EU Taxonomy | active | M | |||||||||||
| R | EU | EU NFRD | retired | M | |||||||||||
Dz.U. 2017 poz. 61 - Ustawa z dnia 15 grudnia 2016 r. o zmianie ustawy o rachunkowości (January 11, 2017)
Law of December 15, 2016 on amendments to the Accounting Act
Announcement
Amendments to the Accounting Law - new corporate social responsibility reporting obligations, but also simplified accounting for entities
Press release
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| G | GPW - Giełda Papierów Wartościowych w Warszawie Warsaw Stock Exchange | ESG Reporting Guidelines | 2023 | active | V | ||||||||||
ESG Reporting Guidelines (2023/2024)
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| G | GPW - Giełda Papierów Wartościowych w Warszawie Warsaw Stock Exchange | ESG Reporting Guidelines | 2021 | retired | |||||||||||
 Spain Sustainability reporting in Spain | |||||||||||||||
| R | EU | EU CSRD | preparation | 5,500 | |||||||||||
| R | EU | EU Taxonomy | active | M | |||||||||||
| R | EU | EU NFRD | 2017 | retired | M | ||||||||||
Law 11/2018, of 28 December, amending the Commercial Code, the revised text of the Capital Companies Act approved by Royal Legislative Decree 1/2010, of 2 July, and Law 22/2015, of 20 July, on Account Auditing, on non-financial information and diversity.
Royal Decree-Law 18/2017, of 24 November, amending the Commercial Code, the revised text of the Capital Companies Act approved by Royal Legislative Decree 1/2010, of 2 July, and Law 22/2015, of 20 July, on Auditing of Accounts, on non-financial information and diversity.
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| G | BME - Bolsas y Mercados Españoles Spanish Stock Exchanges and Markets | BME Voluntary Guidance on Sustainability Information for Listed Companies | V | Listed companies | |||||||||||
 Sweden ESG reporting and disclosure for companies in Sweden | |||||||||||||||
| R | EU | EU CSRD | 2024-2029 | active | M | see above | |||||||||
Bill 2023/24:124 - New rules on sustainability reporting
Legislation
Draft bill from the Ministry of Justice 2023/24:124 - New rules on sustainability reporting
Draft bill
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| R | Sverige | Gender balance among directors of listed companies | 2025 | active | M | ||||||||||
Draft bill from the Ministry of Justice 2023/24:124 - New rules on sustainability reporting
Draft bill
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| R | EU | EU Taxonomy | active | M | |||||||||||
| R | EU | EU NFRD | 2017 | retired | M | ||||||||||
Draft bill from the Ministry of Justice Prop. 2015/16:193 - Corporate Sustainability and Diversity Policy Reporting
Draft bill
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| R | Diversity policy on the Board of Directors | 2017 | active | M | |||||||||||
Draft bill from the Ministry of Justice Prop. 2015/16:193 - Corporate Sustainability and Diversity Policy Reporting
Draft bill
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| R | Sverige | Sustainability reporting of state-owned companies | 2008 | active | M | State-owned companies | GRI | ||||||||
Government letter 2007/08:120
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| G | Kollegiet för svensk bolagsstyrning Swedish Corporate Governance Board | Svensk kod för bolagsstyrning Swedish Corporate Governance Code | 2024 | active | Companies that are traded on a regulated market | Corporate Governance, Sustainability | |||||||||
| G | NASDAQ | ESG Reporting Guide | 2019 | active | V | Voluntary for companies listed on the NASDAQ Stockholm. | Environmental, Social, Corporate Governance | 30 | 53 | ||||||
| Other countries | |||||||||||||||
 Russia Sustainability reporting in Russia | |||||||||||||||
| G | MOEX - Moscow Exchange / Московская биржа | Лучшим практикам устойчивого развития Best practices in sustainable development | 2025 | active | V | ||||||||||
Московская биржа представила обновленный ESG-гид для эмитентов (January 29, 2025)
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| G | Банк России (ЦБ РФ) - Центра́льный банк Росси́йской Федера́ции Bank of Russia / Central Bank of Russia | Информационное письмо о рекомендациях по раскрытию публичными акционерными обществами нефинансовой информации, связанной с деятельностью таких обществ Information letter on recommendations on disclosure by public joint stock companies of non-financial information related to the activities of such companies | 2021 | active | V | Public joint stock companies | GRI TCFD | ||||||||
 Switzerland ESG reporting rules in Switzerland | |||||||||||||||
| R | Bundesgesetz | OR: Obligationenrecht Art. 964a - 964c | 2022 | active | M | 200 | Large public interest entities | Environment (especially CO2 targets), social, employees, human rights, combating corruption (In accordance with the EU NFRD) | |||||||
Regulatory impact assessment if Switzerland were to introduce the EU CSRD
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| R | UK | SECR: Streamlined Energy and Carbon Reporting | 2019 | active | M | Listed companies, large unlisted companies, large Limited Liability Partnerships | Greenhouse gas emissions (GHG Scope 1 and 2; Scope 3 for transport only), emissions intensity, energy consumption, measures to improve energy efficiency | Not required | GHG Protocol | 6 | |||||
| R | BEIS / DESNZ - Department for Business, Energy & Industrial Strategy / Department for Energy Security and Net Zero | Climate-related financial disclosures for companies and limited liability partnerships | 2022 | active | M | Large listed companies, banks, insurances and others, based on various conditions | Climate-related risks | TCFD | |||||||
| R | FCA - Financial Conduct Authority | PS 20/17 Climate-related disclosures by listed issuers | 2021 | active | M | Companies listed in the (no longer existing) premium segment. | Information on the disclosure of climate-related risks | Not required. | TCFD | ||||||
| S | UK | UK SRS: UK Sustainability Reporting Standards | preparation | IFRS | |||||||||||
CSR reporting in Oceania
Oceania - Sustainability standards list
| Type | Issuer | Title | Rollout | Status | M/V | Directly affected companies | Indirectly affected | To report on | Assurance | Standards | Metrics | DP | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Number | Number | LA / RA | |||||||||||||
 Australia | |||||||||||||||
| R | Australia | Climate-related financial disclosure requirements | 2025 | active | M | Large businesses and financial institutions | AASB S2 | ||||||||
Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Act 2024 - Schedule 4 - Sustainability reporting (September 17, 2024)
Act from the legislation, including amendments to the Corporations Act 2001
Volume 2, Chapter 2M - Financial reports, sustainability reports and audit
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| S | AASB - Australian Accounting Standards Board | Australian Sustainability Reporting Standard AASB S1 | active | V | IFRS S1 | ||||||||||
Australian Sustainability Reporting Standard AASB S1 (September 20, 2024)
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| S | AASB - Australian Accounting Standards Board | Australian Sustainability Reporting Standard AASB S1 | active | IFRS S2 | |||||||||||
Australian Sustainability Reporting Standard AASB S2 (September 20, 2024)
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 New Zealand New Zealand ESG disclosure regulations | |||||||||||||||
| R | Ministry of Business, Innovation, and Employment | CRDA: Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 | 2023 | active | M | 200 | Large listed companies, large banks, insurers, credit unions, building societies | Greenhouse gas emissions | Aotearoa New Zealand Climate Standards | ||||||
Law on the Introduction
Contains various requirements for climate-related disclosures
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| G | NZX - New Zealand Exchange | NZX ESG Guidance | 2024 | active | V | Companies listed on the NZX | TCFD GRI Integrated Reporting Framework, B. Corp. Certification | ||||||||
| S | XRB - External Reporting Board / Te Kāwai Ārahi Pūrongo Mōwaho | Aotearoa New Zealand Climate Standards | 2023 | active | |||||||||||
Aotearoa New Zealand Climate Standards
Press release on the publication of the climate standards
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Your contact person
Bert Kondruss
Founder and Managing Director of KonBriefing Research
About KonBriefing Research
KonBriefing Research is an independent researcher and analyst in the field of software for sustainability reporting and compliance. The company was founded in 2019 and is based in Germany
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