Global Corporate Climate Regulations Manual - Where and What Companies Must Disclose
As businesses look ahead to 2025, staying informed about climate disclosure mandates worldwide is more crucial than ever. With regulations already in place across multiple regions—and more under consideration—companies must be proactive in understanding their reporting obligations.
Where Climate Disclosure Laws Are in Effect
Several countries and regions have established corporate climate disclosure requirements. These regulations define which companies must comply, what emissions data must be reported, and the level of materiality required. Below is a breakdown of key mandates across the globe
Corporate climate disclosures globally
Countries Considering Corporate Climate Disclosure Laws
Several nations are in the process of finalizing regulations that could soon require corporate climate disclosures.
Australia: Awaiting final approval for mandatory climate disclosures for firms already subject to financial reporting laws under the Treasury Laws Amendment (Financial Market Infrastructure and Other Measures) Bill 2024.
Canada: Plans to introduce reporting requirements through an amendment to the Canada Business Corporations Act (CBCA), initially targeting large corporations.
Chile: Working on sustainability and governance amendments under General Regulations (NCG) No. 461 aligned with ISSB standards.
India: Proposed Draft Disclosure Framework on Climate-related Financial Risks for financial institutions, pending approval.
Japan: Developing Sustainability Disclosure Standards under the Sustainability Standards Board of Japan (SSBJ) modeled after ISSB guidelines.
United States: SEC’s climate disclosure rule, "The Enhancement and Standardization of Climate-Related Disclosures for Investors," remains in legal limbo but could impact U.S.-traded companies if upheld.
Countries in the process of adapting climate related corporate disclosures
What This Means for Businesses
With climate disclosure regulations expanding, companies must take proactive steps to integrate sustainability reporting into their financial and risk management strategies. Understanding the evolving landscape will be key to maintaining compliance and positioning businesses as leaders in corporate responsibility.
For those operating across multiple jurisdictions, aligning reporting with international frameworks like ISSB and the EU’s CSRD can streamline compliance efforts. The sooner companies adapt, the better prepared they will be for the future of corporate climate accountability.
