Policy Intelligence

Explore our comprehensive database of sustainability-related policies across different countries and jurisdictions. Each entry provides detailed insights into regulatory requirements and their implementation status.

Policies by Country / Jurisdiction

Argentina
Buenos Aires Stock Exchange ESG Guidelines (BCBA Guidelines)2021
Financial Inclusion and Sustainable Finance Framework (Reglamento de Finanzas Sostenibles)2021
Central Bank Climate Change and Sustainability Guidelines2021
Corporate Social Responsibility (CSR) Guidelines by Argentine Chamber of Commerce2021
Ley 27520 - Ley de Presupuestos Mínimos de Adaptación y Mitigación al Cambio Climático Global2019
Non-Financial Information Disclosure (Ley de Información No Financiera)2018
Securities Market Law (Ley del Mercado de Valores)2012
Environmental Impact Assessment (EIA) Regulations1995
Association of East Asian Nations (ASEAN)
ASEAN Taxonomy for Sustainable Finance (Version 1, 2021)2021
ASEAN Guidelines for Corporate Social Responsibility (CSR) on Labour (2017).2017
Australia
Mandatory Climate-Related Financial Disclosures (ammendments to the Corporations Act) (2024)2024
ASX Listing Rules, 20162016
National Greenhouse and Energy Reporting Act. No. 175, 20072007
Austria
Stock Exchange Regulations on ESG Disclosures (Vienna Stock Exchange)2022
Austrian Sustainability and Climate Strategy (Klimaschutzgesetz 2021)2021
Sustainable Finance Act (Sustainable Finance Gesetz)2021
EU Taxonomy for Sustainable Activities2020
Austria's National Energy and Climate Plan (NECP)2020
Austrian Corporate Governance Code (Österreichischer Corporate Governance Kodex)2020
Bangladesh
Bangladesh Securities and Exchange Commission (SEC) - Corporate Governance Guidelines2012
Bangladesh Bank - Green Banking Policy and Guidelines 2011
Belgium
Financial Services and Markets Authority (FSMA) ESG Guidelines2021
Belgium’s National Energy and Climate Plan (NECP) 2020
Belgian Corporate Governance Code2020
Brazil
Law No. 14,119/2021 (National Policy on Climate Change)2021
TCFD Alignment - Brazilian Central Bank (Climate Disclosure Guidelines)2021
CVM Instruction 598 (Securities and Exchange Commission of Brazil)2018
Brazilian Corporate Governance Code (IBGC) 2016
B3 Corporate Sustainability Index (ISE)2005
Bulgaria
Bulgaria’s National Strategy for Low-Carbon Development (2021-2030)2021
Cambodia
The Law on Investment in Cambodia2021
The Cambodian Financial Industry Development Strategy (2019-2023)2019
Cambodian Securities Exchange (CSE) Corporate Governance Guidelines2019
Cameroon
Cameroon’s Corporate Governance Code (CEMAC)2009
Canada
Canada Business Corporations Act (CBCA) Amendments (2024)2024
Corporate Responsibility to Protect Human Rights Act (Bill C-262, Canada) (2022)2022
Taxonomy Roadmap Report. Mobilizing Finance for Sustainable Growth by Defining Green and Transition Investments (2022)2022
Act Respecting Transparency Measures in the Mining, Oil, and Gas Industries (M-11.5) (2022)2022
Capital Markets Modernization Taskforce Final Report (Ontario, Canada) (2021)2021
TSX and TSXV Listings Guide 20212021
Chile
Green Tax Reform (Ley 21.210)2020
Chilean National Strategy for Climate Change and Low Carbon Development 2020-20502020
China
Corporate Sustainability Disclosure Guidelines - Basic Guidelines (Exposure Draft) (2024)2024
Provisional Regulations on Carbon Emissions Trading (碳排放权交易管理暂行条例)2024
Shanghai Stock Exchange Self-Regulation Guidelines No. 14 – Sustainability Reporting (Trial) (上海证券交易所上市公司自律监管指引第 14 号——可持续发展报告)2024
Guidelines on High-Standard Social Responsibility for Central Enterprises (关于新时代中央企业高标准履行社会责任的指导意见)2024
Green Finance Guidelines for the Banking and Insurance Sectors (银行业保险业绿色金融指引)2022
Measures for the Administration of Information Disclosure of Listed Companies (Revised Draft) (Draft for Comments) (2021)2021
Green Bond Endorsed Projects Catalogue (2021 Edition)2021
Energy Law of the People's Republic of China (Draft for Comment)(2020)2020
Green Trust Guidelines (2020)2020
Guidance on Promoting Investment and Financing to Address Climate Change (2020)2020
Notice on Issuing the Rules for the Listing of Stocks on the Science and Technology Innovation Board of the Shanghai Stock Exchange (Revised in December 2020)2020
Green Industry Guidance Catalogue (2019 Edition)2019
Rules for the Listing of Stocks on the Science and Technology Innovation Board of the Shanghai Stock Exchange (2019)2019
CSRC Announcement No. 29 (2018) (证监会公告〔2018〕29号)2018
Guidelines for Establishing the Green Financial System (关于构建绿色金融体系的指导意见)2016
Notice on Issuing the Green Bond Endorsed Projects Catalogue (2015)2015
Green Credit Guidelines (绿色信贷指引)2012
Climate Disclosure Standards Board
CDSB Framework for Reporting Environmental and Social Information (2022)2022
Costa Rica
Costa Rica Stock Exchange (BVC) Sustainability Guidelines2018
Costa Rican National Strategy for Climate Change (2015-2050)2015
Croatia
Croatian Financial Services Supervisory Agency (HANFA) - ESG Guidelines2021
Czech Republic
Czech National Energy and Climate Plan (NECP)2020
Ecuador
Ecuador's Nationally Determined Contributions (NDC) - Paris Agreement2020
SMV Sustainability and Corporate Governance Guidelines2020
Environmental Code of Ecuador (Código Ambiental del Ecuador)2017
Egypt
Egyptian Corporate Governance Code2016
Egypt’s Sustainable Development Strategy (Vision 2030)2016
EI Salvador
Sustainability Reporting Guidelines by the Superintendence of the Securities and Insurance Market (SSM)2020
European Union (EU)
European Sustainability Reporting Standards (ESRS) under Commission Delegated Regulation (EU) 2023/2772.2023
Proposal for the Green Claims Directive (2023)2023
Directive (EU) 2022/2464 on Corporate Sustainability Reporting Directive (CSRD). (2022)2022
Regulation (EU) 2021/1119 – The European Climate Law2021
Regulation (EU) 2020/852 – The EU Taxonomy for Sustainable Activities2020
The European Green Deal (2019)2019
Regulation (EU) 2019/2089 on Climate Transition and Paris-Aligned Benchmarks and Sustainability-Related Disclosures for Benchmarks2019
Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SFDR)2019
Directive 2014/95/EU of the European Parliament and of the Council on Non-Financial and Diversity Disclosures (NFRD)2014
Directive 2003/87/EC – Establishing the EU Emissions Trading System (EU ETS)2003
France
Decree No. 2021-663 of May 27, 2021 taken in application of Article L. 533-22-1 of the Monetary and Financial Code2021
Law n° 2019-1147 of November 8, 2019 relating to energy and climate2019
Law n° 2015-992 of August 17, 2015 relating to the energy transition for green growth 2015
Germany
Draft of a first law to amend the Federal Climate Protection Act (2021)2021
Act to introduce a federal climate protection law and to change other regulations (2019)2019
Federal Climate Protection Act (KSG) (2019)2019
Climate Risk Assessment for Ecosystem-based Adaptation (2018)2018
The Sustainability Code Benchmarking sustainable business (2017)2017
Climate Action Plan 2050: Principles and goals of the German government's climate policy (2016)2016
Guideline for the German Sustainability Code (2014)2014
Communicating sustainability. Seven recommendations for issuers (2013)2013
Hong Kong
Roadmap on Sustainability Disclosure (2024)2024
Buildings Energy Efficiency Ordinance2012
IFRS Foundation
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (2023)2023
IFRS S2 Climate-related Disclosures (2023)2023
India
Business Responsibility and Sustainability Reporting (BRSR) (2022)2022
Companies Act (2013)2013
International <IR> Framework
The International <IR> Framework (2021) by the International Integrated Reporting Council (IIRC).2021
International Labour Organization (ILO)
Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy (MNE Declaration) – Fifth Edition (2017)2017
Japan
Japan’s Corporate Governance Code (TSE) (2021)2021
Principles for Responsible Institutional Investors (Japan’s Stewardship Code) (2014)2014
Outline of Amendments to the Securities and Exchange Law and Other Related Laws (2006)2006
Morocco
National Sustainable Development Strategy (SNDD) (2017)2017
AMMC Guidelines for Issuing Green, Social, and Sustainability Bonds (2020)2017
Law No. 99-12 Establishing the National Charter for Environment and Sustainable Development (2014)2014
Myanmar
Myanmar Climate Change Policy (2019)2019
Myanmar Companies Law (2017)2017
Myanmar Investment Law (2016)2016
Extractive Industries Transparency Initiative (EITI) Participation (2014)2014
Environmental Conservation Law (Pyidaungsu Hluttaw Law No. 9/2012)2012
Netherlands
Dutch Stewardship Code (2018)2018
Decision on Disclosure of Diversity Policy (2016)2016
Laws of Environmental Conservation (2012)2012
The Dutch Corporate Governance Code (2008)2008
New Zealand
Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 20212021
Climate Change Response (Zero Carbon) Amendment Act 20192019
Norway
Norwegian Code of Practice for Corporate Governance, 20182018
Accounting Act (Regnskapsloven) (1999)1999
Organisation for Economic Co-operation and Development (OECD)
OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023)2023
Peru
National Action Plan on Business and Human Rights (NAP) 2021-20252021
Philippines
Bangko Sentral ng Pilipinas (BSP) Circular No. 1085 – Sustainable Finance Framework (2020)2020
Sustainability Reporting Guidelines for Publicly Listed Companies (2019)2019
Poland
ESG Reporting Guidelines – Guide for Issuers (Poland, 2021)2021
Portugal
Portuguese Corporate Governance Code (IPCG Code – 2018, revised 2023)2023
Banco de Portugal – ESG Risk Supervision & Action Plan (2022)2022
Lei de Bases do Clima (Law No. 98/2021, Portugal’s Climate Framework Law)2021
National Energy and Climate Plan (PNEC 2030)2020
Non-Financial Reporting Disclosure Law (Decree-Law No. 89/2017)2017
Qatar
Law No. (8) of 2021 Amending Some Provisions of Law No. (11) of 2015 Promulgating the Commercial Companies Law2021
Governance Code for Companies & Legal Entities Listed on the Main Market (QFMA, 2016)2016
Singapore
Enhancements to Sustainability Reporting Regime and Board Diversity Disclosures2022
Carbon Pricing Act (2018)2018
South Africa
Climate Change Act (2024)2024
Johannesburg Stock Exchange (JSE) Listings Requirements (2017)2017
King IV Report on Corporate Governance (2016)2016
Broad-Based Black Economic Empowerment (B-BBEE) Act (Act No. 53 of 2003)2003
National Environmental Management Act 107 of 1998 (as amended)1998
South Korea
Mandatory Climate Disclosure (Exposure Draft) 20242024
Principles on the Stewardship Responsibilities of Institutional Investors (2016)2016
Sweden
The Swedish Corporate Governance Code (2016)2016
Companies' reporting on sustainability and diversity policy (2014)2014
Swedish Environmental Code (1998:808)1998
Swedish Annual Accounts Act (1995)1995
Switzerland
Federal Act on the Amendment of the Swiss Civil Code (Part Five: The Code of Obligations)2025
Ordinance on Climate Disclosures2022
Directive on Information relating to Corporate Governance (2021)2021
Task Force on Climate-related Financial Disclosures (TCFD)
Recommendations of the Task Force on Climate-related Financial Disclosures (2017).2017
Taskforce on Nature-related Financial Disclosures (TNFD)
Recommendations of the Taskforce on Nature-related Financial Disclosures (2023)2023
United Arab Emirates
Companies Regulations (Amendment No. 2), 20232023
UAE Sustainable Finance Framework 2021 - 20232023
Dubai Financial Market ESG Reporting Guide, 20192019
Abu Dhabi Securities Exchange (ADX) ESG Disclosure Guidance
Environmental, Social, and Governance Disclosures Guidance (ADGM)
United Kingdom
Task Force on Climate-related Financial Disclosure (TCFD) – Aligned Disclosure Application Guidance (UK, 2024)2024
The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 20222022
Mandatory Climate-Related Financial Disclosures by Publicly Quoted Companies, Large Private Companies, and LLPs (2022)2022
The UK Stewardship Code (2020)2020
The Prudential Regulation Authority (PRA) Supervisory Statement SS3/19 – Enhancing Banks’ and Insurers’ Approaches to Managing the Financial Risks from Climate Change.2019
Environmental Reporting Guidelines: Including Streamlined Energy and Carbon Reporting Guidance (2019).2019
Green Finance Strategy: Transforming Finance for a Greener Future (2019)2019
The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 20182018
UK Corporate Governance Code (2018) 2018
Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 20162016
Modern Slavery Act 2015 (Section 54)2015
The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 20132013
United States of America
SEC Climate-Related Disclosure Rule (Enhancement and Standardization of Climate-Related Disclosures) (2024)2024
California Climate Accountability Package (2024)2024
California Senate Bill 261 (SB 261) – Climate-Related Financial Risk Disclosure2023
FRB Supervisory Letter SR 23-9 – Principles for Climate-Related Financial Risk Management for Large Financial Institutions (2023)2023
SB-253 Climate Corporate Data Accountability Act (2023)2023
SB 261: Greenhouse Gases – Climate-Related Financial Risk (2023)2023
AB-1305 Voluntary Carbon Market Disclosure Act (2023)2023
H.R.5508 - Fostering Overseas Rule of Law and Environmentally Sound Trade Act of 6 2023" ("FOREST" Act of 2023)2023
H.R.1187 - Corporate Governance Improvement and Investor Protection Act (2021)2021
Conflict Minerals (SEC, 2012) – Implementing Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act2012
Disclosure of Payments by Resource Extraction Issuers (SEC, 2012)2012
EPA Mandatory Greenhouse Gas Reporting Program (GHGRP) – 20092009

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