EU Deforestation Regulation requires companies to prove products are deforestation-free. Geo-location data mandatory for all in-scope commodities.
Large public-interest entities in the EU must begin CSRD reporting for FY2025. Double materiality assessment is now mandatory for all in-scope companies.
SEC finalized mandatory climate-related disclosures for all public companies. Requires Scope 1 and 2 emissions reporting with independent attestation.
California requires Scope 1 and 2 emissions disclosure for companies with >$1B revenue doing business in California, with verification requirements.
TCFD released enhanced guidance including Scope 3 measurement requirements and transition plan disclosure templates.
Over 50 jurisdictions have adopted or are adopting ISSB standards for sustainability disclosure. Global baseline taking shape for ESG reporting.