Sustainability reporting requirements are changing quickly across nearly every jurisdiction listed here. Confirm your company's specific obligations with local counsel or a qualified adviser — this page is a navigational aid, not a compliance determination.
European Union
| Framework | Status as of mid-2026 |
|---|---|
| CSRD / ESRS | In force, but scope narrowed considerably by the Omnibus reforms — broadly 1,000+ employees and €450m+ turnover. See our who must report guide. |
| ESRS XBRL tagging mandate | Not yet finalised — pending an ESMA Regulatory Technical Standard. See our ESRS XBRL guide. |
| EU Taxonomy Regulation (Article 8) | Simplified rules take effect January 1, 2026, with an optional one-year delay available to companies. |
United Kingdom
| Framework | Status as of mid-2026 |
|---|---|
| UK Sustainability Reporting Standards (UK SRS) | Adapted from ISSB IFRS S1/S2. Currently voluntary; the FCA proposed making climate disclosures mandatory for listed companies from January 1, 2027. |
United States
| Framework | Status as of mid-2026 |
|---|---|
| SEC climate disclosure rule | Withdrawn following litigation — no federal mandate currently in place. |
| California SB 253 & SB 261 | Proceeding despite legal challenges — mandatory climate reporting for large companies doing business in California, phased from January 2026. |
| ISSB adoption | Not adopted federally; some companies voluntarily align with IFRS S1/S2 ahead of any future mandate. |
Asia-Pacific
| Jurisdiction | Status as of mid-2026 |
|---|---|
| Hong Kong | ISSB-aligned climate disclosures mandatory for all HKEX-listed companies. |
| Singapore | Climate disclosures aligned with IFRS S2 for listed and large non-listed companies, phased implementation. |
| Malaysia | ISSB standards form the baseline of the National Sustainability Reporting Framework (NSRF). |
| Japan | ISSB-aligned standards adopted through the Sustainability Standards Board of Japan. |
| Australia | Mandatory climate reporting phased in for large entities, aligned with IFRS S2. |
| South Korea | ISSB-aligned adoption underway, high uptake of related SASB industry standards. |
Rest of world (selected)
| Jurisdiction | Status as of mid-2026 |
|---|---|
| Brazil | ISSB-aligned disclosures (CBPS standards) mandatory for listed companies, investment funds, and securitisation companies from January 1, 2026. |
| Chile | ISSB standards mandated for listed entities from 2027, using FY2026 data. |
| Nigeria | IFRS S1/S2 mandated by the Financial Reporting Council for listed and significant public entities. |
| Kenya | ISSB-aligned reporting integrated into listing rules, phased in from 2027. |
| Turkey | Turkish-language ISSB-aligned standards (TFRS S1/S2) adopted with phased rollout for large public interest entities. |
| South Africa | ISSB-aligned adoption underway across listed markets. |
IOSCO, representing more than 130 securities regulators globally, has formally endorsed ISSB standards and called on member jurisdictions to adopt them — the clearest signal yet of where global convergence is heading, even where formal adoption timelines still vary considerably by market.
Frequently Asked Questions
Is this list exhaustive?
No — this covers the jurisdictions we track most closely for our clients. If your jurisdiction isn't listed, get in touch and we'll help you find the current status.
How often is this page updated?
We review it periodically as regulatory status changes — given how frequently these requirements move, always confirm anything time-sensitive directly with the relevant regulator before relying on it.
Does adoption of ISSB standards always come with a digital tagging requirement?
No — disclosure standard adoption and digital/XBRL tagging mandates are separate regulatory questions that don't always move together. Confirm both separately for your specific jurisdiction.