The EU has two directives targeting supply chain sustainability, and they work in fundamentally different ways. CSDDD vs EUDR is a comparison every sustainability and compliance team operating in Europe needs to understand. One triggers based on company size. The…
CDP scores more than 24,800 companies every year on their environmental transparency and action. That score, a letter grade from D- to A, shapes how investors evaluate your climate commitments, whether you qualify for supply chain contracts, and where you…
In March 2024, the SEC adopted its most ambitious climate reporting mandate in the agency’s history. Release No. 33-11275 required public companies to disclose physical climate risks, greenhouse gas emissions, and severe weather losses in their SEC filings. Within weeks,…
Starting in January 2025, more than 10,000 Australian companies began a phased transition into mandatory climate-related financial disclosure under AASB S2. Unlike voluntary frameworks that preceded it, AASB S2 carries civil penalties of up to AU$16.5 million, mandates specific climate…
UK-listed companies will need to report climate-related risks under a new mandatory framework starting January 2027. The UK Sustainability Reporting Standards (UK SRS) represent the UK government’s endorsed version of the global ISSB standards, with nine targeted amendments to fit…
The CSRD Omnibus is the EU’s simplification of its sustainability reporting rules. It is no longer a proposal: it was adopted as Directive (EU) 2026/470, entered into force on 18 March 2026, and applies from financial year 2027. It sharply…
TL;DR Reaching the CDP A-List requires clearing all four scoring tiers (Disclosure to Awareness to Management to Leadership) and then passing six A-list-specific essential criteria. CDP’s provisional 2026 essential criteria, released 30 April 2026, scaled back two risk-and-opportunity gates that…
BRSR (Business Responsibility and Sustainability Reporting) is India’s mandatory ESG disclosure framework for listed companies. Introduced by SEBI in 2021, it replaced the older Business Responsibility Report and brought structured, principle-based sustainability reporting to the top 1,000 companies on Indian…
ESRS E1 is the climate part of the EU’s new sustainability-reporting rules under CSRD. The version in force today (adopted in 2023 as Commission Delegated Regulation 2023/2772) contains 9 disclosure requirements. A November 2025 amended draft, expected to apply from…
Companies worldwide face a fragmented set of sustainability reporting requirements. The ISSB standards were created to fix that problem. By consolidating four existing frameworks into two global standards, the International Sustainability Standards Board gives companies a single set of disclosure…
