An international framework (backed by UNFCCC, ADEME, CDP, and WBA) providing sector-specific methodologies to assess the credibility of corporate climate transition plans. It evaluates if a company's strategy and actions are truly aligned with the Paris Agreement.

ACT Initiative

Mandatory for all companies with at least 50 employees. It requires employers to gather and share economic, social, and environmental data (including GHG emissions and circular economy efforts) with the Social and Economic Committee (CSE).

BDESE (Base de Données Économiques, Sociales et Environnementales)

Mandatory for private companies with over 500 employees (250 for public entities/overseas territories). Following the Loi Climat et Résilience, the BEGES MUST now include Scope 3 (indirect emissions), not just Scope 1 and 2.

BEGES-R (Bilan d'Émissions de Gaz à Effet de Serre Réglementaire)

An amendment bill modifying the administrative deadlines and regulatory mechanisms for CA SB 253 and SB 261. Allows CARB to consolidate reporting platforms but does not change the core revenue thresholds or scopes.

CA SB 219

Climate Corporate Data Accountability Act. Requires companies doing business in California with over $1 billion in annual revenue to publicly disclose their Scope 1, 2, and 3 greenhouse gas emissions via a digital registry.

CA SB 253

Climate-Related Financial Risk Act. Requires companies doing business in California with total annual revenues over $500 million to disclose their climate-related financial risks and measures adopted to reduce those risks.

CA SB 261

Requires retail sellers and manufacturers doing business in California with over $100M in global gross receipts to disclose their efforts to eradicate slavery and human trafficking from their direct supply chains via a conspicuous website link.

CA Transparency in Supply Chains Act (SB 657)

A voluntary EU-wide certification framework for high-quality carbon removals (e.g., carbon farming, permanent storage). While voluntary, certification is required if a company wants to legally claim these removals against EU targets.

Carbon Farming and Carbon Removals (CRCF)

Requires companies to mitigate environmental and human rights impacts across their supply chain. Applies to EU companies with >1,000 employees and >€450M global turnover, and non-EU companies generating >€450M in the EU.

CS3D (Corporate Sustainability Due Diligence Directive)

Mandates reporting on Scope 1-3 emissions and double materiality. Applies to EU companies meeting 2 of 3 criteria: >250 employees, >€50M turnover, >€25M balance sheet. Also applies to listed SMEs and non-EU companies with >€150M EU revenue.

CSRD (Corporate Sustainability Reporting Directive)

Applies to any company (owner or tenant) occupying tertiary (commercial) buildings with a cumulative floor area of 1,000 m² or more. Mandates energy consumption reductions of 40% by 2030, 50% by 2040, and 60% by 2050.

Décret Tertiaire (Dispositif Éco-Énergie Tertiaire)

A core requirement under the ESPR. Requires physical goods to carry a scannable tag (like a QR code) linking to a digital record of the product's origin, materials, environmental impact, and recyclability.

Digital Product Passport (DPP)

Replaces the old Ecodesign Directive. Sets strict durability, reusability, and energy efficiency requirements for almost all physical goods placed on the EU market (excluding food/medicine). Also bans destroying unsold textiles.

Ecodesign for Sustainable Products Regulation (ESPR)

The world’s largest provider of business sustainability ratings. Evaluates companies across Environment, Labor & Human Rights, Ethics, and Sustainable Procurement. It assigns a scorecard (Bronze, Silver, Gold, Platinum) used heavily to assess ESG risk in B2B supply chains.

EcoVadis

Amends consumer rights directives to ban greenwashing and planned obsolescence. Prohibits generic environmental claims (e.g., "eco-friendly") without proof, and bans claims based solely on carbon offsetting.

Empowering Consumers for the Green Transition (ECGT)

Mandates energy audits for enterprises. Crucially, the latest recast shifted the trigger from "SME definition" to pure energy usage: companies using >85 TJ annually must implement energy management systems, regardless of employee count.

Energy Efficiency Directive (EED)

Targets zero-emission building stock by 2050. Mandates Minimum Energy Performance Standards (MEPS) and the phase-out of fossil fuel boilers. Eligibility is based purely on owning or developing building assets, regardless of corporate size.

EPBD (Energy Performance of Buildings Directive)

A mandatory energy assessment scheme for large UK undertakings. Applies to companies with >250 employees, OR an annual turnover >£44M AND an annual balance sheet >£38M. Requires energy audits covering buildings, industrial processes, and transport every four years.

ESOS

Governs the entire life cycle of all batteries sold in the EU. Mandates carbon footprint declarations, recycled content minimums, and strict supply chain due diligence for raw materials. Applies to all sizes.

EU Battery Regulation

Places a carbon price on imports of highly polluting goods (iron, steel, cement, aluminum, fertilizers, hydrogen). Eligibility is triggered purely by importing covered goods into the EU customs territory, regardless of the importer's corporate size or revenue.

EU CBAM (Carbon Border Adjustment Mechanism)

Cap-and-trade system for energy-intensive industries, power generation, aviation, and maritime. Eligibility is based on physical facility capacities (e.g., >20MW thermal input), completely independent of corporate revenue.

EU ETS (Emissions Trading System)

Bans products made with forced labour from being placed on or exported from the EU market. Applies to all economic operators, regardless of size, though investigations will prioritize larger risks.

EU Forced Labour Regulation (Proxy for Modern Slavery Act)

Aims to close the gender pay gap. Companies with >100 employees must report on the pay gap. If the gap exceeds 5% and cannot be justified, employers must conduct a joint pay assessment. (Note: Triggers at 100+ employees, catching part of the <250 bucket).

EU Pay Transparency Directive

A classification system defining sustainable economic activities. Any company required to report under CSRD is automatically required to disclose the proportion of their turnover, CapEx, and OpEx that aligns with the Taxonomy.

EU Taxonomy Regulation

Prohibits the sale of products derived from cattle, cocoa, coffee, oil palm, rubber, soya, and wood unless proven to be deforestation-free. Requires strict geolocation traceability. Applies to all sizes, though SMEs have simplified rules.

EUDR (EU Deforestation Regulation)

Federal guidelines applying to ANY company of ANY size making environmental marketing claims (e.g., "net zero," "recyclable"). Designed to prevent deceptive advertising and greenwashing across all consumer and B2B communications.

FTC Green Guides

Mandatory for any employer carrying on business in Great Britain with 250 or more employees. Requires the annual publication of specific data points detailing the pay gap between male and female employees.

Gender Pay Gap Reporting (UK)

The GHG Protocol is the world's most widely used greenhouse gas accounting standard. It provides the foundational methodology for measuring Scope 1, 2, and 3 emissions. While voluntary on its own, its frameworks are usually mandated by other laws.

GHG Protocol

The global standardized framework for carbon accounting. While voluntary as a standalone standard, it is the fundamental methodology that companies are expected to use when calculating emissions for mandatory UK reporting like SECR or UK SRS.

Complements the ECGT. Requires companies to scientifically substantiate any explicit environmental claims (e.g., "30% recycled plastic") before communicating them. Micro-enterprises (<10 employees) are generally exempt.

Green Claims Directive

The leading global ESG benchmark specifically tailored for commercial real estate, property companies, REITs, developers, and infrastructure funds. It assesses both asset-level and portfolio-level sustainability performance.

GRESB

The world's most widely used comprehensive sustainability reporting framework. It covers economic, environmental, and social impacts. While voluntary globally, it is frequently used as the baseline methodology to comply with mandatory laws across the globe.

The global baseline for sustainability and climate-related financial disclosures, developed by the International Sustainability Standards Board (ISSB). It absorbs TCFD and SASB standards. Designed to give investors consistent, comparable ESG data alongside traditional financial statements.

IFRS Sustainability Disclosure Standards (including TCFD)

Proposed Illinois Climate Corporate Data Accountability Act. Applies to companies doing business in Illinois with over $1 billion in annual revenue, requiring standardized disclosure of Scope 1, 2, and 3 greenhouse gas emissions.

IL HB 3673

Mandatory for all companies with at least 50 employees. Requires calculating and publishing a 100-point index measuring the gender pay gap. If the score is below 75/100, the company must define and implement corrective measures within 3 years.

Index Egapro (Égalité Professionnelle)

The internationally recognized standard for Environmental Management Systems (EMS). It provides a framework for organizations to design and implement an EMS, focusing on continuous environmental improvement, resource efficiency, and waste reduction. Can be officially certified by a third party.

ISO 14001

An international guidance standard on Social Responsibility. It helps businesses operate in an ethical and transparent way that contributes to sustainable development (covering human rights, labor practices, the environment, and fair operating practices).

ISO 26000

The international standard for Energy Management Systems (EnMS). It provides a practical way to improve energy use and efficiency. Crucially, in many European countries, holding an ISO 50001 certification automatically exempts a company from mandatory energy audits (like the UK's ESOS or the EU's EED).

ISO 50001

A mandatory environmental labeling scheme (like the Eco-score) rolling out progressively. Primarily targets the textile, food, and consumer goods sectors. Requires brands to display the environmental impact of products to consumers. Eligibility is based on selling goods to FR consumers.

Loi Climat et Résilience (2021)

Applies to ALL French companies regardless of size. Modifies the Civil Code to require every company to be managed "taking into consideration the social and environmental issues of its activity." Also allows companies to voluntarily adopt a "Raison d'être" or "Société à mission" status.

Loi PACTE (Art. 1833 & 1835)

Requires investment firms and financial advisors to explicitly ask clients about their sustainability preferences and ensure recommended financial products align with those preferences.

MiFID II (ESG Amendments)

The predecessor to the CSRD. Applies to large Public Interest Entities (PIEs) with >500 employees. NOTE: NFRD is currently being actively phased out and replaced entirely by the much stricter CSRD.

NFRD (Non-Financial Reporting Directive)

Proposed New Jersey legislation mirroring CA SB 253. Requires companies doing business in NJ with total annual revenues exceeding $1 billion to report their Scope 1, 2, and 3 greenhouse gas emissions to the state.

NJ S4117

Requires U.S. companies doing business in New York with total annual revenues exceeding $1 billion to comprehensively disclose Scope 1, 2, and 3 greenhouse gas emissions. Implementation is phased based on the emissions scope.

NY Climate Corporate Data Accountability Act (S9072A / S3456)

Applies to owners/operators of facilities in NY emitting over 10,000 metric tons of CO2e annually. Crucially, eligibility is triggered by specific facility-level emissions, not corporate revenue, employee count, or whether the company is listed.

NY Mandatory GHG Reporting Rule (Part 253)

Proposed New York legislation mirroring CA SB 261. Requires companies doing business in NY with over $500 million in annual revenue to prepare and submit a biennial climate-related financial risk report following TCFD frameworks.

NY SB S3697

A specific mechanism within SFDR. Financial Market Participants with >500 employees MUST publish a statement on their entity-level PAIs (how their investments negatively impact ESG factors). Smaller firms can choose "comply or explain."

PAI (Principal Adverse Impacts - under SFDR)

Applies to any supplier bidding for major UK central government contracts with an anticipated value >£5 million. Requires bidders to publish a Carbon Reduction Plan (CRP) detailing their UK footprint and achieving Net Zero by 2050. Eligibility is based purely on bidding activity.

PPN 06/21 (Procurement Policy Note)

EU 2025/40 sets mandatory targets for packaging reduction, reusability, and recyclability. Bans certain single-use plastics and "forever chemicals" (PFAS) in food packaging. Applies to all companies placing packaging on the market.

PPWR (Packaging and Packaging Waste Regulation)

Applies strictly to new building construction projects (residential, offices, education) in France. Requires strict energy efficiency and calculates the lifecycle carbon footprint of the building materials. Eligibility is purely project-based, not company-based.

RE 2020

Applies to all chemical substances manufactured or imported into the EU in quantities of 1 tonne or more per year. Imposes strict registration and safety data obligations on manufacturers and importers.

REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals)

Restricts the use of specific hazardous materials (like lead, mercury, cadmium) in electrical and electronic products. Applies to manufacturers, authorized representatives, importers, and distributors.

RoHS (Restriction of Hazardous Substances)

A global body enabling businesses to set ambitious emissions reduction targets in line with the latest climate science (1.5°C). Requires companies to submit targets for validation and publicly report on their progress. Includes a specific, streamlined route for SMEs (under 500 employees).

SBTi (Science Based Targets initiative)

Applies to companies supplying articles containing Substances of Very High Concern (SVHCs) on the REACH Candidate List in a concentration above 0.1% w/w. Requires submitting data to the ECHA SCIP database.

SCIP Database (under WFD)

Requires publicly traded companies to disclose material climate-related risks, governance, and material Scope 1/2 GHG emissions. (Note: Using >$100M revenue as a proxy for the actual >$75M Public Float requirement). Scope 3 emissions are excluded.

SEC Climate Rule

Applies to all quoted (Listed) companies of any size. For unquoted companies and LLPs, it applies if they meet 2 of 3 criteria: >250 employees, >£36M revenue, or >£18M balance sheet. Requires disclosure of UK energy use and associated GHG emissions (Scope 1 and 2, plus some Scope 3 for business travel).

SECR (Streamlined Energy and Carbon Reporting)

Imposes mandatory ESG disclosure obligations on financial market participants (asset managers, pension funds) regarding how sustainability risks are integrated into investment decisions (Article 6, 8, and 9 classification).

SFDR (Sustainable Finance Disclosure Regulation)

A cap-and-trade system. Applies to energy-intensive industries, power generation, and aviation. Eligibility is based on physical facility thresholds (e.g., combustion installations with a thermal input >20MW) or specific aviation activity, rather than corporate revenue or headcount.

UK ETS (Emissions Trading Scheme)

Applies to commercial organizations carrying on business in the UK with a total annual turnover of £36 million or more. Requires publication of an annual statement detailing steps taken to prevent modern slavery in operations and supply chains.

UK Modern Slavery Act (Section 54)

The UK's adoption of the ISSB global baseline standards (IFRS S1 and S2). Initially targets UK-listed companies and financial institutions, requiring comprehensive disclosure of climate-related financial risks and opportunities, as well as Scope 1, 2, and 3 emissions.

UK SRS (Sustainability Reporting Standards)

The voluntary EU reporting standard designed specifically for non-listed Micro, Small, and Medium Enterprises (SMEs). It provides a simplified framework for SMEs to report ESG data so they can easily respond to requests from larger clients, banks, and investors who are regulated by the CSRD.

VSME (Voluntary SME Standard - EFRAG)

Proposed Washington state legislation targeting entities doing business in WA with total annual revenue exceeding $1 billion. Would require comprehensive reporting of Scope 1, 2, and 3 emissions, mirroring California's SB 253 framework.

WA SB 6092

The overarching legislative framework for waste management in the EU, establishing the "polluter pays" principle and the waste hierarchy. Applies to any business generating or handling waste.

Waste Framework Directive (WFD)

Applies to any company manufacturing, selling, or distributing electrical and electronic equipment in the EU. Requires organizing and financing the collection, recycling, and recovery of electronic waste. No revenue or employee minimums.

WEEE (Waste Electrical and Electronic Equipment)

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