Climate disclosure regulatory landscape analysis

As businesses committed to regular reporting on their transformation to net zero, Transform to Net Zero members have been reviewing the current and upcoming climate disclosure regulations.

To help other companies navigate the landscape of climate disclosure regulation, Transform to Net Zero is sharing its analysis of the requirements of these regulations:

• ISSB Disclosures – IFRS S2
• SEC Climate Disclosure Rule
• SB-253 Climate Corporate Data Accountability Act (CCDA) California
• SB-261 GHG Climate-Related Financial Risk Act CRFRA (California)
• AB-1305 Voluntary Carbon Market Disclosures VCMDA (California)
• UK Climate Related Financial Disclosures
• CSRD / ESRS E1
• Singapore Exchange Sustainability Reporting
• Beijing Stock Exchange (BSE) Sustainability Disclosure Mandate
• Shenzhen Stock Exchange (SZSE) Sustainability Disclosure Mandate
• Shanghai (SSE) Stock Exchange Sustainability Disclosure Mandate
• Hong Kong Stock Exchange ESG Reporting

This analysis is accurate as at April 2024. It is intended as a research aid for companies and should not be viewed as legal advice on how to comply with the regulations.