Key Laws and Regulations

Japan Sustainability Standards Board of Japan Standards

Sri Lanka SLFRS S1 and S2 Sustainability Disclosure Standards

Pakistan IFRS Sustainability Disclosure Standards Order

Malaysia National Sustainability Reporting Framework

Singapore Sustainability Disclosure Amendments to SGX-SET Listing Rules

Australia Climate-related Disclosures

Australia General Requirements for Disclosure of Sustainability-related Financial Information

Australia Treasury Laws Amendment Act 2024

Hong Kong Exchange Revisions to ESG Reporting Code

Brunei Directive on Mandatory Reporting on Greenhouse Gases

Taiwan Climate Change Response Act

Mongolia Corporate Governance Code Revision and Regulation on Information for Public Disclosure

New Zealand Financial Sector Amendment Act 2021

India Business Responsibility & Sustainability Reporting Core

Vietnam Guidelines on Disclosure of Information on Securities Market

Indonesia Sustainable Finance to Financial Services Institution, Issuer and Publicly Listed Companies

Poland CSRD Transposition

Implementing Regulation on country classification under the EU Deforestation Regulation, with Annex with low and high risk countries and methodology

Hungary CSRD Transposition

Corporate Sustainability Due Diligence Directive, June 13, 2024

Stop-the-clock Directive

Belgium CSRD Transposition

Spain (Royal Decree 214/2025 – Carbon Footprint Reporting)

CBAM Implementing Regulation

Romania CSRD Transposition

Estonia CSRD Transposition

Waste Shipment Regulation, April 11, 2024

Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852

CO2 Emission Performance Standards Regulation, April 17, 2019

Deforestation Regulation, May 31, 2023

Packaging and Packaging Waste Regulation

Greece CSRD Transposition

Slovenia CSRD Transposition

Anti-Forced Labour Regulation

Finland CSRD Transposition

Norway (EEA) CSRD Transposition

Latvia CSRD Transposition

Italy CSRD Transposition

Bulgaria CSRD Transposition

Croatia CSRD Transposition

Batteries Regulation, July 12, 2023

Batteries Regulation, July 12, 2023

Ireland CSRD Transposition

Commission Delegated Regulation (EU) 2024/3215 of 28 June 2024 correcting certain language versions of Delegated Regulation (EU) 2021/2139 supplementing Regulation (EU) 2020/852 (Taxonomy Regulation)

Lithuania CSRD Transposition

Eco-design for Sustainable Products Regulation

Sweden CSRD Transposition

Denmark CSRD Transposition

Slovakia CSRD Transposition

Corporate Sustainability Reporting Directive (CSRD), December 14, 2022

ETS, October 13, 2003

Unfair Commercial Practices Directive (UCPD), May 11, 2005

Empowering Consumers Directive (“ECD”) which amended UCPD

Waste Framework Directive, November 19, 2008

Sustainable Finance Disclosure Regulation, November 27, 2019

Commission Delegated Regulation (EU) 2021/2178 (Disclosures Delegated Act), 6 July, 2021

France CSRD Transposition

ESRS Standards, July 31, 2023

Czech Republic CSRD Transposition

Environmental Delegated Act - Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 (Taxonomy Regulation)

Delegated Regulation (EU) 2023/2485 of 27 June 2023 amending the Climate Delegated Act

Amendments to the Taxonomy Disclosures Delegated Act and to the Taxonomy Climate Delegated Act

CBAM

Commission Delegated Regulation (EU) 2022/1214 (Complementary Climate Delegated Act)

Germany (Supply Chain Act - LkSG)

Norway (Transparency Act)

Taxonomy Regulation

Single-Use Plastic Directive (SUPD)

France (Duty of Vigilance Law)

Misleading and Comparative Advertising Directive (Directive 2006/114/EC)

Sevilla Commitment

Science Based Targets Initiative (SBTi), Corporate Net-Zero Standard (Version 2.1)

Science Based Targets Initiative (SBTi) Sector Standards

Stockholm Convention on Persistent Organic Pollutants, May 22, 2001

Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade, September 10, 1998

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, June 21, 1976

Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal, March 22, 1989

International Sustainability Standards Board (ISSB), IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information

International Sustainability Standards Board (ISSB), IFRS S2 Climate-related Disclosures

Agreement under UNCLOS on the Conservation and Sustainable Use of Marine Biological Diversity of Areas beyond National Jurisdiction (BBNJ)

ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy, November 16, 1977

WTO Agreement on Fisheries Subsidies

Global Reporting Initiative (GRI) Standards (Universal Standards, Sector Standards, and Topic Standards)

UNEP Guidelines for Social Life Cycle Assessment of Products, June 3, 2009

OECD Due Diligence Guidance for Responsible Business Conduct

OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, May 25, 2011

Paris Agreement

Minamata Convention on Mercury

UN Guiding Principles on Business and Human Rights

The Nagoya Protocol

Ten Principles of the United Nations Global Compact

The Cartagena Protocol on Biosafety to the Convention on Biological Diversity

Rio Declaration on Environment and Development

United Nations Framework Convention on Climate Change (UNFCCC)

Convention on Biological Diversity

Convention on the Rights of the Child

The Vienna Convention for the Protection of the Ozone Layer

Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), March 3, 1973

United Nations Convention on the Law of the Sea (UNCLOS, 1982)

International Convention for the Prevention of Pollution from Ships (MARPOL)

Stockholm Declaration

Convention Concerning the Protection of the World Cultural and Natural Heritage of 16 November (the World Heritage Convention)

Convention on Wetlands of International Importance (Ramsar Convention)

International Covenant on Economic, Social and Cultural Rights (ICESCR)

International Covenant on Civil and Political Rights (ICCPR)

ILO Convention No. 111 on Discrimination (Employment and Occupation)

ILO Convention No. 105 on the Abolition of Forced Labour

ILO Convention No. 100 on Equal Remuneration

ILO Convention No. 98 on the Right to Organise and Collective Bargaining

ILO Convention No. 87 on Freedom of Association and Protection of the Right to Organise

Universal Declaration of Human Rights (UDHR)

ILO Convention No. 29 on Forced Labour

Mexico Sustainability Disclosure Standards

Canadian Sustainability Disclosure Standards

California Climate-Related Financial Risk Act

California Climate Corporate Data Accountability Act

Vermont Climate Superfund Act

Costa Rica Adoption of International Financial Reporting Standards

California Voluntary Carbon Market Disclosures Act

Minnesota Commerce Omnibus Finance Bill

Rhode Island 2021 Act on Climate

Oregon Greenhouse Gas Reporting Program

Delaware Certification of Adoption of Transparency and Sustainability Standards Act

Colombian Revisions to Disclosure Obligations of Securities Issuers

Chile Revision on Sustainability Topics within the Annual Report

The UK Stewardship Code 2026 (voluntary)

The UK Corporate Governance Code 2024 (voluntary), January 2022

The Biodiversity Gain (Town and Country Planning) (Modifications and Amendments) (England) Regulations 2024

The Town and Country Planning Act 1990 (amended)

The Environment Act 2021 (amended)

The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022

The Companies Act 2006 (amended)

The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021

The Greenhouse Gas Emissions Trading Scheme Order 2020 (amended)

Environment Act 2021

The Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021

The AIM Rules for Companies

The Companies (Miscellaneous Reporting) Regulations 2018

The Companies Act 2006 (amended)

The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (amended)

The Reporting on Payment Practices and Performance Regulations 2017

The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017

Modern Slavery Act 2015

The Energy Savings Opportunity Scheme (ESOS) Regulations 2014

The Reports on Payments to Governments Regulations 2014

The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013

The Companies Act 2006 (amended)

Bribery Act 2010

The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The FCA Disclosure Guidance and Transparency Rules Sourcebook, as contained in the FCA Handbook of Rules and Guidance

The FCA Listing Rules Sourcebook, as contained in the FCA Handbook of Rules and Guidance

The Financial Conduct Authority (FCA) ESG Sourcebook, as contained in the FCA Handbook of Rules and Guidance