Regulatory Focus
Environmental, Social and Governance (ESG) Reporting
ESG Reporting
195
Countries Covered
28
Languages
729
Regulatory Sources
ESG reporting has become a strategic and statutory priority, requiring companies to disclose environmental, social, and governance impacts with the same rigor as financial reporting. It covers mandatory and voluntary frameworks, data collection, assurance, and transparent disclosure of sustainability performance across operations and supply chains.
ESG Reporting Content Overview
ESG reporting requires companies to disclose measurable environmental, social, and governance performance, creating legal obligations, investor scrutiny, and heightened risk of enforcement or greenwashing claims if reporting is inaccurate.
Under globally emerging ESG reporting frameworks, companies are increasingly subject to detailed reporting obligations that go far beyond basic sustainability communication.
Typical ESG reporting requirements include:
- Measuring, disclosing, and publishing ESG performance data across environmental, social, and governance areas in a structured, comparable format.
- Complying with jurisdiction‑specific mandatory reporting standards, technical disclosure rules, and filing or publication deadlines.
- Obtaining independent assurance for the reported ESG information where this is required by law or regulation.
Our regulatory content for ESG reporting includes mandatory and voluntary reporting frameworks, sustainability standards, and corporate sustainability due diligence requirements from jurisdictions worldwide. We cover both foundational laws and their implementations , as well as proposed amendments and guidance documents that affect reporting scope, data requirements, assurance, and governance expectations. We also include key international standards such as the IFRS sustainability disclosure standards.
Examples of our coverage include:
- Brazil: Establishing the Brazilian Sustainable Taxonomy, Decree No. 12705/2025
- Canada: Sustainability Disclosure Standard CSDS 1 – General Requirements for Disclosure of Sustainability-related Financial Information, Standard, December 2024
- China: Sustainability Disclosure Standards for Business Enterprises – Basic Standards (Trial), December 2024
- China: Sustainability Reporting for Major Listed Companies, Guidelines, April 2024
- EU: Annual Financial Statements, Consolidated Financial Statements and Related Reports of Certain Undertakings, Directive 2013/34/EU & Others – Amendment – (on corporate sustainability reporting), Directive (EU) 2022/2464 [Corporate Sustainability Reporting Directive, CSRD]
- EU: Sustainability Reporting Standards (ESRS), Regulation, July 2023
- EU: European Sustainability Reporting Standard (ESRS) 1 General Requirements, Standard, July 2023 – Proposed Amendment – (on simplification and reduction of data points) Draft Standard, July 2025
- EU: Sustainability Taxonomy Regulation (EU) 2020/852
- EU: Technical Screening Criteria for Determining the Conditions Under which an Economic Activity Qualifies as Contributing Substantially to the Transition to a Circular Economy, Pollution Prevention etc, Regulation, June 2023 [Taxonomy Environmental Delegated Act]
- EU: Establishing Technical Screening Criteria for Determining Conditions Under which an Economic Activity Qualifies as Contributing Substantially to Climate Change Mitigation, Regulation (EU) 2021/2139 – Amendment – (on adding screening criteria) Regulation, June 2023
- EU: Content and Presentation of Information to Be Disclosed by Undertakings subject to Articles 19a or 29a of Directive 2013/34/EU, Regulation (EU) 2021/2178 and Others – Amendment – (on simplifying disclosures and technical screening criteria) Regulation (EU) 2026/73 (Taxonomy Omnibus Amendment)
- EU: Corporate Sustainability Due Diligence (CSDDD), Directive (EU) 2024/1760 and Other – Amendment – (on postponement of deadlines for corporate sustainability reporting and due diligence requirements) Directive (EU) 2025/794 (Stop-the-Clock Amendment)
- EU: Corporate Sustainability Due Diligence (CSDDD), Directive (EU) 2024/1760 and Others – Amendment – (on reducing companies in scope and deleting sector specific ESRS requirement) Directive (EU) 2026/470 (Omnibus Content Amendment)
- EU: Omnibus Package, Q&A Document, February 2025
- EU: Voluntary Sustainability Reporting for Non-Listed Small and Medium Sized Enterprises, Recommendation (EU) 2025/1710
- EU: Sustainability Reporting Standards (ESRS), Regulation (EU) 2023/2772 – Amendment – (on postponing the date of application of the disclosure requirements for certain undertakings) Regulation (EU) 2025/1416 (‘Quick-Fix’ Delegated Act)
- Finland: Postponing the Application of Chapter 7 of the Accounting Act as regards Corporate Sustainability Reporting by Two Years, Draft Law, April 2025
- France: Corporate Sustainability Reporting, Ordinance No. 2023-1142
- Germany: Corporate Sustainability Reporting, Draft Law, July 2025
- Germany: Corporate Due Diligence In Supply Chains Act, BGBl. 2959, 2021 – Proposed Amendment – (on reporting and penalties) Draft Law, August 2025
- Hong Kong (China): General Requirements for Disclosure of Sustainability-related Financial Information, Hong Kong Financial Reporting Standard S1, 2024
- ISSB: General Requirements for Disclosure of Sustainability-Related Financial Information, Standard IFRS S1, 2023
- India: Business responsibility and sustainability reporting by listed entities Circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562
- Japan: Theme-based Sustainability Disclosure Standard on General Disclosures, Standard No. 1, March 2025
- Japan: Application of the Sustainability Disclosure Standards, March 2025 – Proposed Amendment – (on alignment with IFRS S2 amendments to greenhouse gas emissions disclosures) Draft Standard No. 3, December 2025
- Indonesia: Implementing Mandatory Sustainability Disclosures Based on Disclosure Standards PSPK 1 and 2, Draft Regulation, February 2026
- Norway: Reporting of Sustainability Information, Regulation No. 2354, 2022
- South Korea: Human Rights and Environmental Protection for Sustainable Corporate Management, Draft Law, November 2025
- Turkey: Sustainability Reporting Standard TSRS 1 and TSRS 2, Decision, December 2023
- Turkey: Sustainability Reporting Standard TSRS 1 and TSRS 2, Decision, December 2023 – Amendment – (on increasing the thresholds for companies subject to mandatory reporting) Decision, January 2026
- UK: General Requirements for Disclosure of Sustainability-related Financial Information, Standard SRS S1, February 2026
- UK: Climate-related Disclosures, Standard SRS S2, February 2026
- UK: Aligning Listed Issuers’ Sustainability Disclosures with International Standards, Consultation Paper, January 2026
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Frequently Asked Questions
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Companies in scope must publish sustainability information aligned with the EU Sustainability Reporting Standards (ESRS), covering environmental, social, and governance topics. Reporting must be included in the management report, follow specified disclosure formats, and assurance depending on the stage of implementation.
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The ESG reporting requirements that apply to your company depend primarily on where you are listed or incorporated, your group structure, and your size (revenue, employee count, balance sheet total). Your corporate profile must be mapped against all ESG reporting regulations such as the EU CSRD, the UK SDR, ISSB-based rules, and jurisdiction‑specific listing requirements to establish which obligations are in scope today and which will apply in the future.
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While the IFRS sustainability disclosure standards, which are in the process of being implemented in jurisdictions around the globe, provide a global baseline focused on financial materiality (how sustainability affects the company’s value for investors), the EU CSRD and ESRS mandate double materiality, requiring companies to also report their external impacts on people and the planet. Structurally, the ESRS are more detailed and prescriptive, encompassing a wider range of mandatory social and governance topics beyond the IFRS’s current primary focus on climate. Despite these differences, the two frameworks are working towards a high level of ‘interoperability’ for climate disclosures, allowing companies to use similar core data points to satisfy both standards.
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Double materiality means companies must assess and report on sustainability topics from two perspectives: financial materiality (how environmental, social and governance matters affect the company’s value) and impact materiality (how the company affects people, the environment and society). Under the CSRD and ESRS, a topic must be reported on if it is material from either perspective, or both, and companies must disclose the process they use to identify material impacts, risks and opportunities. This approach requires a structured double materiality assessment that often looks beyond the company’s own operations to its value chain and stakeholder impacts.
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The UK is developing its own Sustainability Disclosure Requirements, which will draw heavily on the ISSB’s IFRS S1 and S2. They are intended to be mandatory for large listed and capital‑market‑oriented entities and financial institutions. Under this framework, the UK government plans to create UK Sustainability Reporting Standards (UK SRS) by assessing and endorsing the global IFRS sustainability standards for use in the UK.
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In 2024, China issued trial standards for sustainability disclosures, followed by trial standards for climate disclosures in December 2025. While reporting under these frameworks is currently not mandatory, the government intends to establish a unified mandatory reporting system by 2030. In addition, certain Chinese stock exchanges already require listed companies to disclose sustainability information.
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