| Country / Region | Regulation | Short Form | Status | Year | Source |
|---|---|---|---|---|---|
| 🇪🇺 European Union | Corporate Sustainability Reporting Directive | CSRD | In Force | 2024+ | European Commission ↗ |
| 🇦🇷 Argentina | ESG disclosure rules under securities / market regulation | ESG disclosure | Developing | 2025+ | Argentine Government ↗ |
| 🇦🇺 Australia | Climate-related financial disclosure regime | Climate reporting regime | Upcoming / Phased-in | 2025+ | Australian Treasury ↗ |
| 🇧🇷 Brazil | Sustainability and governance disclosure requirements under securities regulation | ESG disclosure | Developing | 2025+ | Ministry of Environment ↗ |
| 🇨🇦 Canada | Climate-related disclosure regime | Climate reporting regime | Upcoming / Phased-in | 2025+ | Government of Canada ↗ |
| 🇨🇳 China | Corporate Sustainability Disclosure Standards | CSDS | Upcoming / Phased-in | 2026+ | Ministry of Ecology ↗ |
| 🇮🇳 India | Business Responsibility and Sustainability Reporting | BRSR | In Force | 2023+ | SEBI ↗ |
| 🇮🇩 Indonesia | Sustainability reporting requirements for listed companies | Sustainability reporting | In Force / Upcoming | 2024+ | OJK ↗ |
| 🇯🇵 Japan | Sustainability disclosure and climate-related disclosure regime | Climate disclosure | In Force / Upcoming | 2023+ | Japan FSA ↗ |
| 🇲🇽 Mexico | ESG / sustainability disclosure requirements under securities regulation | ESG disclosure | Developing | 2025+ | SEMARNAT ↗ |
| 🇰🇷 Republic of Korea | Sustainability disclosure framework for listed companies | K-ESG | Upcoming / In Force | 2025+ | Korean FSC ↗ |
| 🇷🇺 Russia | Sustainability reporting / ESG disclosure requirements | ESG disclosure | Developing | 2025+ | Ministry of Natural Resources ↗ |
| 🇸🇦 Saudi Arabia | ESG disclosure and sustainability reporting guidance | ESG disclosure | Developing | 2025+ | Saudi CMA ↗ |
| 🇿🇦 South Africa | Sustainability and climate disclosure regime | Sustainability reporting | Upcoming / In Force | 2024+ | National Treasury ↗ |
| 🇹🇷 Turkey | Sustainability reporting requirements for listed companies | Sustainability reporting | Developing | 2025+ | CMB Türkiye ↗ |
| 🇬🇧 United Kingdom | Sustainability Disclosure Requirements | SDR | Upcoming / Phased-in | 2025+ | UK Government ↗ |
| 🇺🇸 United States | State and federal climate disclosure regimes | Climate disclosure | Upcoming / In Force (varies) | 2024+ | US SEC ↗ |
| ↳ California | Climate Corporate Data Accountability Act / Climate-Related Financial Risk Act | SB 253 / SB 261 | Upcoming | 2026+ | California ARB ↗ |
| ↳ New York | Mandatory Greenhouse Gas Reporting Program | Part 253 / NY GHG | In Force | 2026+ | NYSDEC ↗ |
| ↳ Texas | No single statewide ESG reporting regime; state-level environmental reporting requirements only | N/A | Not in Force | N/A | TCEQ ↗ |
Notes
Status classifications reflect the regulatory position as of June 2026. "In Force" indicates the regulation is currently operative and enforceable. "Upcoming / Phased-in" indicates a regulation that has been enacted but is being implemented in stages. "Developing" indicates frameworks under active development or consultation. All official links point to primary government or regulatory authority sources.