Identify and summarize changing global sustainability regulations, including mandatory climate disclosures.
Determine a timeline for preparing for the regulations. The world’s largest companies are already voluntarily reporting carbon emissions, but these regulations will be challenging for Small and Medium Enterprises (SMEs) and industries not currently reporting carbon emissions.
Introduce resources and vendors that can help companies measure and manage their carbon emissions.
Critical Questions Answered
What are the major regional and national-level sustainability regulations?
How will ambitious regulations in the European Union (EU) affect companies with interconnected global supply chains, including the EU Corporate Sustainability Reporting Directive (CSRD), Corporate Sustainability Due Diligence Directive (CSDDD), Carbon Border Adjustment Mechanism (CBAM), Initiative on Green Claims, and Circular Economy Action Plan (CEAP)?
What are the timelines or phase-in programs for various proposed, in process, or approved regulations?
What software and services vendors are available to help companies address these regulations?
Thousands of pages of regional and national-level sustainability legislation summarized and communicated in concise bullet points.
Tables of phase-in timelines for approved and proposed regulations, including the proposed U.S. Securities and Exchange Commission (SEC) rule and EU CSRD.
Recommendations for SMEs addressing climate emissions measurement and disclosures.
Introduction to sustainability-focused vendors with services and solutions for carbon management, carbon accounting, and climate response.
Who Should Read This?
C-level executives responsible for enterprise-level response to changing regulations, including climate disclosures.
Sustainability managers tracking global sustainability regulations.
Procurement managers and product managers needing to understand changing regulations for corporate due diligence in supply chains and new requirements for sustainable products.
Table of Contents
Drivers for Sustainability Regulations—Cost of Inaction
Climate Disclosure Regulations Overview
Global Climate Disclosures (mandatory at the regional and national levels)
U.S. SEC Proposed Phase-In of Companies
EU CSRD Proposed Phase-In of Companies
EU Summary of Ambitious Sustainability Regulations
EU Carbon Border Adjustment Mechanism (CBAM) Phase-In
EU Corporate Sustainability Due Diligence Directive (CSDDD)
International Sustainability Standards Board (ISSB)
Recommendations for Responding to Climate Disclosure Regulations
Scope 3 Emissions Measurement Methods
Introduction to Carbon Management Software and Service Provider Options