Disclosure
Key jurisdictions
Description
CSRD ESRS E1
European Union (EU)
A mandatory requirement for large and/or listed EU entities to include disclosures in annual reports on their climate governance, strategy and risk, including their use of scenario analysis and their greenhouse gas emissions.
IFRS S2
Global
(see map below)
A stakeholder-agnostic standard for listed entities to disclose information on their climate governance, strategy and risk, including their use of scenario analysis and their greenhouse gas emissions.
SEC Climate-related Disclosure Rule
United States of America
A mandatory investor-focused requirement for listed entities to disclose information on their climate governance, strategy, and risks.
Bill SB 261
California
A mandatory investor-focused requirement for entities with over $500M in revenue that undertake business in California to disclose information on their climate governance, strategy and risk, including their use of scenario analysis and their greenhouse gas emissions.