| Canada | CSSB | Developing | 2026 | Climate and sustainability-related disclosures |
| European Union | CSRD | Active | 2024 | Mandatory sustainability reporting |
| United Kingdom | UK SDR | Developing | 2025 | Climate and sustainability disclosures |
| Japan | SSBJ | Developing | 2026 | Aligned sustainability disclosure baseline |
| China | CSDS | Developing | 2026 | Gradual sustainability disclosure implementation |
| India | BRSR | Active | 2024 | Business responsibility and sustainability reporting |
| Hong Kong | HKEX ESG Code | Active | 2025 | ESG governance and KPI disclosures |
| Singapore | SGX Sustainability Reporting | Active | 2025 | Issuers disclose climate and material ESG factors |
| Australia | AASB S2 | Developing | 2026 | Climate-related financial disclosures |
| United States | SEC Climate Rule | Developing | 2026 | Climate risk and governance disclosure |