Does your organisation need to meet different environmental regulations and compliance standards? Country-specific and Global reporting requirements are mostly applicable to larger organisations.
Measuring and reducing your carbon footprint will ensure your organisation avoids fines and adheres to regulatory requirements like:
UK – ALL SECTORS
UK’s Streamlined Energy and Carbon Reporting (SECR): Mandatory by the UK Financial Conduct Authority (FCA) for UK companies with 250+ employees or £36 million turnover. Requires annual reporting on energy use, carbon emissions, and energy efficiency improvements.
Corporate Sustainability Reporting Directive (CSRD): Mandatory by European Commission for UK companies with significant operations in the EU. Enhanced sustainability reporting requirements for UK companies with a presence in the EU, aligned with CSRD standards to report on sustainability including social and governance aspects.
UK Sustainability Disclosure Requirements (SDR) reporting: Mandatory by UK FCA for UK companies with £500 million turnover or 500+ employees by October 2025. Requires reporting on sustainability and climate-related disclosures.
UK Energy Savings Opportunity Scheme (ESOS): Mandatory by UK Environment Agency for UK companies with 250+ employees or €50 million turnover (UK). Requires reporting on energy use and energy savings opportunities.
UK Environmental Reporting Guidelines (includes SECR): Mandatory by UK FCA for UK companies with over 250 employees or £50 million turnover. Requires reporting on environmental impacts and sustainability initiatives.
UK Green Finance Strategy Update: Mandatory by UK Government for UK companies and financial institutions. Reporting and disclosure requirements related to green finance and investments.
UK – FINANCE SECTOR
Transition Plan Taskforce (TPT) Guidance: Mandatory by TPT for UK organisations in high-impact sectors with significant transition plans.
For listed issuers, asset managers and asset owners in scope of the UK Financial Conduct Authority's (FCA) climate-related disclosure rules. Recommended but not mandatory for all sectors.
EU – ALL SECTORS
EU Corporate Sustainability Reporting Directive (CSRD): Mandatory by European Commission for large and listed companies (EU). Requires reporting requirements for sustainability including social and governance aspects.
Corporate Sustainability Due Diligence Directive (CSDDD): Mandatory by European Commission for large EU-based companies and non-EU companies operating in the EU (EU, Global). Requires due diligence reporting on human rights and environmental impacts.
EU’s Non-Financial Reporting Directive (NFRD): Mandatory by European Commission for large public-interest companies (EU). Requires non-financial reporting requirements focused on sustainability and social issues.
EU Taxonomy Regulation Update: Mandatory by European Commission for EU companies operating in environmentally sustainable activities. Requires reporting on alignment with the EU Taxonomy for sustainable activities.
EU – FINANCE SECTOR
EU Sustainable Finance Disclosure Regulation (SFDR): Mandatory by European Commission for financial market participants including asset managers and advisors (EU). Requires reporting on sustainability risks, impacts, and investments.
EU – STEEL, CEMENT, ALUMINIUM, FERTLISERS SECTOR
CBAM (Carbon Border Adjustment Mechanism): Mandatory by European Commission for importers of high carbon intensity goods, including steel, cement, aluminium, and fertilisers (EU). Requires reporting on the carbon intensity of imported goods and compliance with CBAM.
GLOBAL – ALL SECTORS
ISSB Standards: Mandatory by International Sustainability Standards Board (ISBB) for Global companies with 500+ employees or €500 million turnover. Reporting on climate-related financial risks and opportunities as follows:
IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information.
IFRS S2: Climate-related Disclosures
Global Reporting Initiative (GRI) Standards: Voluntary but widely adopted for Global companies of all sizes. Reporting on a broad range of sustainability topics including environmental, social, and governance issues.
Global Compact Reporting Requirements: Mandatory for all Global Compact signatories. Annual reporting on progress towards Global Compact principles.
Corporate Sustainability Due Diligence Directive (CSDDD): Mandatory by European Commission for large EU-based companies and non-EU companies operating in the EU (EU, Global). Requires due diligence reporting on human rights and environmental impacts.
GLOBAL – HIGH EMISSIONS INDUSTRIES
New Global Carbon Accounting Standards: Voluntary but strongly advised for Global companies with significant carbon emissions.
Global Carbon Pricing and Reporting Standards: Voluntary but strongly advised for Global companies with significant carbon emissions.
UNITED STATES – ALL SECTORS
SEC Climate Risk Disclosure: Mandatory by Securities and Exchange Commission (SEC) for U.S.-listed companies with 250+ employees or $75M market cap (U.S.). Reporting on climate-related risks, governance, and financial impacts.
SEC Enhanced Disclosure Requirements: Mandatory by SEC for U.S.-listed companies with 250+ employees or $75M market cap (U.S.). Requires climate risk disclosures for smaller firms.
SEC Enhanced Environmental Risk Disclosures: Mandatory by SEC for U.S.-listed companies with significant environmental risks (U.S.). Reporting on environmental risks and mitigation strategies.
Federal ESG Disclosure Framework: Mandatory by US Government for U.S.-listed companies with $100 million in annual revenue or federal contractors with contracts exceeding $50 million (U.S.). Requires Environmental, Social and Governance (ESG) disclosures covering environmental impacts, social responsibility, and governance practices.
USA – FINANCE SECTOR
SEC Rules on ESG-Related Investment Funds: Mandatory by SEC for U.S.-registered investment funds (U.S.). Reporting requirements for investment funds regarding their ESG strategies and performance.
CANADA – ALL SECTORS
Canada’s Corporate Sustainability Reporting Requirements (CSRR): Mandatory by Canadian Securities Commission (CSA) for public companies with securities listed on stock exchanges (Canada). Requires reporting on sustainability practices and performance.
Canada’s Enhanced Climate Risk Disclosures: Mandatory by CSA for public and large private companies (Canada). Enhanced climate risk reporting requirements and alignment with Taskforce for Climate-related Financial Disclosures (TCFD) recommendations.
Canada’s New ESG Due Diligence Guidelines: Voluntary but advised by Canadian Government for Canadian companies involved in high-risk sectors. Includes guidelines on conducting ESG due diligence, especially for companies with significant environmental or social impacts.
Canada’s New ESG Risk Management Guidelines: Mandatory by CSA for Canadian companies with significant ESG risks. Guidelines for managing and reporting ESG-related risks.
Canada’s Revised Corporate Sustainability Reporting Requirements: Mandatory by CSA for Canadian public companies with securities listed on stock exchanges. Includes requirements for sustainability performance reporting.
AUSTRALIA – ALL SECTORS
Australia’s National Greenhouse and Energy Reporting (NGER): Mandatory by Clean Energy Regulator for Australian companies emitting 100,000 tCO2-e or more. Requires annual reporting on greenhouse gas (GHG) emissions and energy use.
Australian ESG Reporting Framework: Mandatory by Australian Securities and Investments Commission (ASIC) for large Australian public companies and financial institutions. Requires reporting on ESG performance, governance, and risk management.
Australia’s Updated ESG Due Diligence Guidelines: Mandatory by Australian Securities and Investments Commission (ASIC) for Australian companies with significant ESG impacts. Updated requirements for conducting ESG due diligence and reporting.
AUSTRALIA – HIGH EMISSION SECTORS (E.G. COAL, OIL, & GAS)
Australia’s Carbon Pricing Mechanism: Mandatory by Clean Energy Regulator for Australian companies exceeding emission thresholds. Requires reporting on carbon emissions and payment of carbon taxes.
INDIA – ALL SECTORS
ESG Reporting Framework: Mandatory by Securities and Exchange Board in India (SEBI) for listed companies and major private firms (India). ESG reporting.
Business Responsibility and Sustainability Reporting: Mandatory by Securities and Exchange Board in India (SEBI) for listed companies with net worth of ₹500 crore or turnover of ₹1,000 crore (India) from April 2029.
JAPAN – ALL SECTORS
ESG Disclosure Guidelines: Voluntary but strongly advised by Financial Services Agency for listed companies and financial institutions (Japan). Requires reporting on ESG factors and corporate sustainability performance.
ESG Disclosure Standards: Voluntary but advised by Financial Services Agency for large, listed companies and major financial institutions. ESG-related information and performance metrics.
NEW ZEALAND – ALL SECTORS
New Zealand’s Enhanced Climate-related Disclosure Standards: Mandatory by NZX for listed companies and large entities with significant operations (New Zealand). Enhanced climate-related disclosures aligned with TCFD recommendations.
New Zealand’s Enhanced Sustainability Standards: Mandatory by NZX for companies with major environmental impacts (New Zealand). Enhanced standards for sustainability reporting and environmental impact assessments.
ASIA (GENERAL) – ALL SECTORS
Asia-Pacific Sustainability Reporting Standards: Voluntary but strongly advised by Asia-Pacific Economic Corporation (APEC) for companies with significant regional operations (Asia). Reporting on sustainability practices aligned with regional standards.
Asia-Pacific ESG Reporting Standards: Voluntary but advised by APEC for companies with regional operations (Asia). Includes regional standards for ESG reporting aligning with global practices.
Sustainability reporting is now as important as financial reporting for organisations. Carbon accounting your company is a great start to meet various environmental reporting standards.
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