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Regulations timeline

March 2024

SEC

2024

January 2026

CSDD implemented

2026

January 2026

CBAM definitive regime

2026

January 2027

With CA SB 253, Californian companies required to report scope 1, 2, and 3 emissions

2027

January 2028

Non-EU parent companies get ready for CSRD-compliancy in 2029

2028
All
Regulation
Voluntary labels
Standards

NFRD

The Non-Financial Reporting Directiv, was adopted in 2014 by the European Union, requiring certain companies to provide non-financial disclosure documents along with their annual reports.

CSRD

The Corporate Sustainability Reporting Directive, published on December 2022 require large companies to publish non-financial reports in accordance with standards established at the European level.

CBAM

The Carbon Border Adjustment Mechanism started to introduce in October 2023, greenhouse gas reporting obligations for importers of certain carbon-intensive products in EU.

GhG Protocol

The Greenhouse Gas Protocol is the main global standard for public and private sector entities to measure greenhouse gas emissions.

LCA

A life cycle analysis is an evaluation method used to quantify the environmental impacts of a product or service

SBTi

The Science Based Targets initiative encourages companies to set ambitious emissions reduction targets to mitigate greenhouse gas (GHG) emissions in conjunction with the latest climate science.

PEFCR

The Product Environmental Footprint Category Rules (or PEFCR) are a set of rules and guidelines specific to a product category that provide guidance on how to conduct a PEF assessment for a given category.

EPD

An Environmental Product Declaration, often shortened as EPD, refers to the document which offers an in-depth analysis of a product’s environmental impact throughout its entire life cycle.

ISO 14001

ISO 14001 is an internationally recognized standard that explains the requirements for effective Environmental Management Systems (EMS).

ISO 14067

The ISO 14067 is an international standard that defines the requirements necessary for companies to qualify the carbon footprint of their products.

ISO 26000

ISO 26000 is a standard which provides guidance on social responsibility. It is not certifiable but serves as a voluntary framework to help organizations effectively implement social responsibility principles.

CDP

The aim of the Carbon Disclosure Project is to improve environmental impact data transparency and support sustainable business by helping companies measure, track, and reduce damage to the environment.

GRI

The Global Reporting Initiative is an international non-profit and independent initiative where many participants develop rules for companies that care about sustainability issues.

SASB

The Sustainability Accounting Standards Board offers a blueprint for disclosing sustainability data of financial significance to investors. In 2022 it was incorporated into the ISSB.

B corp

This certification signifies that a business has undergone rigorous third-party verification to demonstrate its commitment to high standards of environmental and social responsibility, accountability, and transparency.

Ecovadis

EcoVadis is a sustainability software company and one of the globe’s biggest and most dependable services to view and compare sustainability ratings.

CSDD(D)

Starting 2025, the CSDD will provide mandatory due diligence obligations and requirements, specifically on how businesses impact human rights and the environment

AB 1305

AB 1305, a bill and disclosure in California, refers to how companies are regulated in terms of marketing, selling, and purchasing voluntary carbon offsets for businesses within the state.

SB 253

Requires companies in California to mandatory report scope 1, 2, and 3 emissions by 2026 or 2027

SEC

In March 2022, The U.S. Securities and Exchange Commission announced new measures that would require businesses registered under the SEC to disclose their environmental impacts that could potentially impact their business operations.

SB 261

Requires companies with $500 million+ in revenue to report material climate risks and management strategies biennially, aligned with TCFD guidelines. Reporting starts January 2026. 

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