Sustainability Disclosure Tracker (April 2025)
The latest global status of mandatory and voluntary climate/sustainability disclosure frameworks.
Data verified April 2025 from IFRS/ISSB, TCFD, EU, SEC, and national regulators.
Data verified April 2025 from IFRS/ISSB, TCFD, EU, SEC, and national regulators.
| Country/Region | Disclosure Framework | Status | Effective Year | Scope | Notes | Last Updated |
|---|---|---|---|---|---|---|
| European Union | CSRD | Adopted | 2024-2025 | Large public and private firms | Mandatory phased-in implementation | April 2025 |
| Japan | TCFD | Adopted | 2023 | Large listed companies | Mandatory for Prime Market companies | April 2025 |
| Singapore | ISSB-aligned (IFRS S2) | Adopted | 2025 | All listed companies | Scope 1 & 2 mandatory FY2025; Scope 3 FY2026 | April 2025 |
| Switzerland | ISSB-aligned (Swiss Climate Scores) | Adopted | 2024 | Public companies, large asset managers | Mandatory ISSB/TCFD for financial institutions | April 2025 |
| Hong Kong | TCFD/ISSB transition | Adopted | 2025 | All listed companies (HKEX Main Board) | Mandatory, transition to ISSB by 2025 | April 2025 |
| UAE | ISSB-aligned (planned) | Adopted | 2026 | Large listed and private companies | SCA developing ISSB-aligned reporting requirements | April 2025 |
| South Korea | TCFD/ISSB (phased) | Adopted | 2025-2030 (phased) | Companies with assets > $1.6 billion | TCFD mandatory for large corporations, broader ISSB integration | April 2025 |
| New Zealand | TCFD-aligned | Adopted | 2023 | Financial institutions; large companies | Mandatory for asset managers, insurers, and listed companies | April 2025 |
| Norway | CSRD-aligned (via EEA Agreement) | Adopted | 2025 | Large listed and private companies | Norway adopting EU CSRD via EEA; phased implementation for large firms | April 2025 |
| United States | SEC Climate Rule (TCFD-aligned), ISSB (voluntary) | In Progress | 2025 (proposed) | Public companies | SEC rule finalized, under legal review | April 2025 |
| Brazil | ISSB-aligned | In Progress | 2026 | Public companies | Central Bank pushing alignment | April 2025 |
| India | BRSR, ISSB Draft Framework | In Progress | 2025-2026 | Top 1000 listed companies; large banks | SEBI reviewing ESG disclosures; RBI draft mandates climate risk disclosures for banks | April 2025 |
| Saudi Arabia | ISSB-aligned (Tadawul requirements) | In Progress | 2024 | Public companies on Tadawul Exchange | Tadawul sustainability disclosure guidelines aligned with ISSB principles | April 2025 |
| Malaysia | Bursa Malaysia Sustainability Reporting | In Progress | 2025 | Listed companies | Mandatory implementation roadmap in development | April 2025 |
| Chile | ISSB-aligned (proposed by CMF) | In Progress | 2026+ | Public companies and large financial institutions | Chile’s Financial Market Commission proposing mandatory ISSB-aligned sustainability reporting | April 2025 |
| Indonesia | OJK Sustainability Disclosure Guidance | In Progress | 2025 | Listed companies and financial institutions | OJK finalizing mandatory climate disclosures phased with ISSB adoption | April 2025 |
| Australia | ISSB-aligned | Planned | 2025 | All listed entities | Mandatory phased-in ISSB climate disclosures expected | April 2025 |
| China | CSDS (ISSB/CSRD-aligned) | Voluntary | 2024-2026 | Large listed companies | Basic standards released Dec 2024; mandatory reporting expected by 2030 | April 2025 |
| South Africa | JSE TCFD/ISSB Guidance | Voluntary | 2023 | Listed companies | JSE voluntary Sustainability and Climate Disclosure Guidance launched June 2022 | April 2025 |
| Mexico | ISSB-aligned (early adoption encouraged) | Voluntary | 2025 | Public companies | Voluntary ISSB-aligned reporting encouraged by Mexican Stock Exchange | April 2025 |
| Thailand | SET ESG Reporting Guidelines (TCFD/ISSB-aligned) | Voluntary | 2023-2025 (transition) | Listed companies | SET and Exchange Commission encouraging voluntary ISSB adoption | April 2025 |
| Philippines | SEC Sustainability Reporting Guidelines | Voluntary | 2025-2027 | Listed companies | SEC has introduced voluntary ISSB alignment | April 2025 |
| Qatar | Qatar Financial Centre ESG Guidelines (ISSB-influenced) | Voluntary | 2024 | QFC-registered companies | QFC voluntary ESG disclosure guidance based on ISSB | April 2025 |
| Switzerland (SME) | ISSB-aligned (voluntary for SMEs) | Voluntary | 2025 | SMEs and mid-sized firms | Voluntary ISSB reporting for Swiss SMEs and mid-sized firms | April 2025 |
| Canada | CSDS (ISSB-aligned) | Paused | TBD | Public companies | Regulators have paused mandatory climate-related disclosure development | April 2025 |
Sustainability Disclosure Tracker
By visualizing the evolving landscape of climate and ESG disclosure, it empowers a wide range of stakeholders to anticipate regulatory change, benchmark progress, and contribute to the broader mission of sustainable development.