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.
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.
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.
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.