Disclosure & reporting
Rules that require companies to publish sustainability information — what must be reported, on what standard, and who has to assure it.
5 in this topic
- European UnionCSRDCorporate Sustainability Reporting DirectiveCSRD sets no EU-wide penalty. Article 51 requires each member state to set penalties in national law. Maxima traced to primary sources for the same missed report range from a few hundred euros to €10,000,000 depending on the member state.Data last changed 18 March 2026
- European UnionCSDDDCorporate Sustainability Due Diligence DirectiveDirective (EU) 2026/470 changed the CSDDD penalty rule on 18 March 2026. Member states must now cap fines at 3% of net worldwide turnover. The previous text had required them to set a maximum of at least 5%.Data last changed 18 March 2026
- United StatesSB 253 / SB 261California Climate Disclosure Laws (SB 253 and SB 261)SB 253 and SB 261 are California climate disclosure laws with live deadlines. SB 253's first filing was deferred from 10 August 2026 to 10 November 2026. CARB has stated it will not enforce SB 261's 1 January 2026 deadline while a Ninth Circuit injunction is on appeal.Data last changed 27 July 2026
- European UnionSFDRSustainable Finance Disclosure RegulationSFDR currently classifies products under Articles 6, 8 and 9. In November 2025 the Commission proposed replacing them with three categories: Sustainable, Transition and ESG Basics. The Council adopted its negotiating mandate on 24 June 2026. Parliament is developing its position and trilogues had not concluded.Data last changed 24 June 2026
- InternationalIFRS S1 / S2IFRS S1 and IFRS S2 (ISSB Standards)The Task Force on Climate-related Financial Disclosures was disbanded in October 2023 and monitoring passed to the IFRS Foundation. IFRS S2 fully incorporates the TCFD recommendations. IFRS S1 and S2 are standards, not law: obligations arise only where a jurisdiction, stock exchange or contract adopts them.Data last changed 1 October 2023
Regulatory information changes. Confirm any entry against its official source before acting on it.