Regional disclosure landscape
| Jurisdiction | Standard | Status | Effective Year |
|---|---|---|---|
| Australia | ASIC Regulatory Guide 280 + AASB S2 | Active | 2025 |
| European Union | CSRD + ESRS Standards | Active | 2023 |
| United Kingdom | FCA SDR + TCFD Requirements | Active | 2024 |
| Japan | SSBJ Standards | Active | 2025 |
| Hong Kong SAR | HKEx Enhanced Requirements | Active | 2025 |
| Singapore | MAS Sustainability Requirements | Developing | 2026 |
| United States | SEC Climate Disclosure Rules | Developing | 2026 |
| Canada | CFSRD + ISSB Alignment | Active | 2024 |
| Mainland China | CASBE + CSRD Alignment | Developing | 2027 |
| India | BRSR + SEBI Requirements | Active | 2025 |