Regulation Tracker

ESG regulation tracker: the rules keep moving.

Live status of the ESG disclosure rules that matter — what's in force, what's stayed, and what it means for your reporting obligations.

CSRD (Corporate Sustainability Reporting Directive)
EU
CSRD / ESRS
In force
Wave 1: FY2024 Wave 2: FY2027 Wave 3: FY2028
ISSB Standards (S1 & S2)
Global (jurisdictional adoption)
IFRS ISSB S1 / S2
Adopted
Issued: 2023 Effective: Jan 2024 Rollout: 2024–2026
SEC Climate Disclosure Rules
US Federal
SEC climate rule
Stayed
Adopted: Mar 2024 Stayed: Apr 2024 Defense withdrawn: 2025
UK FCA Enhanced TCFD Disclosures
UK
FCA / TCFD (transitioning to UK SRS)
In force
Listed issuers: 2021–2022 Asset managers/insurers: 2022 Transitioning to UK SRS
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