Confirmed & in force
Adopted 3 Jul 2026, pending EU scrutiny
Draft / partial / sector-conditional
Not applicable
Resource Library · Multi-Framework Datapoint Matrix
How CSRD/ESRS, ISSB, CDP, and SBTi each treat the same underlying datapoint across five data families - GHG inventory, energy, water & waste, workforce, and governance. Every citation below was checked against the primary source, not carried over from a secondary summary.