The ESG regulatory timetable
Key deadlines across 9 jurisdictions — updated from our live regulatory database
Reference tableEducational content only. The information on this page is provided for general awareness and does not constitute legal, financial, or professional advice. Regulatory requirements vary by jurisdiction, company structure, and sector. Always consult a qualified adviser before making compliance decisions.
Overview
ESG regulation is moving fast and at different speeds in different jurisdictions. This page summarises the most important deadlines for SMEs and their supply chains, drawn from our live regulatory database covering 36 regulations across 9 jurisdictions. Database last updated: TBD.
Australia
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
Australia AASB S2Supply chain Australian Mandatory Climate Reporting (Treasury Laws Amendment) | Group 1 (2025): Large listed/unlisted entities, 500+ employees, $1bn+ assets. Group 2 (2026): 250+ employees, $500m+ assets. Group 3 (2027): 100+ employees, $25m+ assets. | 2025-01-01 | active AASB S1 (general sustainability) and AASB S2 (climate) aligned with ISSB. Scope 3 required for Group 1 from 2026. Assurance requirements phased in. |
Australia Modern SlaverySupply chain Modern Slavery Act 2018 (Australia) | Entities with $100m+ annual consolidated revenue | 2019-01-01 | active Annual Modern Slavery Statement required. Must address 7 mandatory criteria including actions taken and effectiveness assessment. Statements published on public register. |
NGER National Greenhouse and Energy Reporting (NGER) | Corporations emitting 25,000+ tonnes CO2e or consuming 100TJ+ energy per year | 2008-07-01 | active Annual reporting to Clean Energy Regulator by October 31. Underpins Safeguard Mechanism for large emitters. |
Canada
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
S-211 Supply ChainSupply chain Fighting Against Forced Labour and Child Labour in Supply Chains Act (Bill S-211) | Government institutions and entities listed on Canadian stock exchange or meeting 2 of 3: $20m+ assets, $40m+ revenue, 250+ employees | 2024-01-01 | active Annual report required by May 31 each year. Must describe steps taken to prevent and reduce risk of forced/child labour in supply chains. |
CSDS Canadian Sustainability Disclosure Standards (CSDS) | Publicly accountable enterprises; mandatory thresholds under development by CSA | 2025-01-01 | upcoming Canada Sustainability Standards Board (CSSB) finalised CSDS 1 and CSDS 2 aligned with ISSB S1/S2. CSA consultation on mandatory adoption ongoing. |
GHGRP Canada Greenhouse Gas Reporting Program (GHGRP) | Facilities emitting 10,000+ tonnes CO2e per year | 2004-01-01 | active Annual facility-level reporting to Environment and Climate Change Canada. Publicly available data. |
EU
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
CSRDSupply chain Corporate Sustainability Reporting Directive (CSRD) | Phase 1 (2024 reports): Large PIEs with 500+ employees. Phase 2 (2025): Large companies 250+ employees. Phase 3 (2026): Listed SMEs. | 2024-01-01 | active Replaces NFRD. Requires double materiality assessment. ESRS standards cover E, S, G topics. Value chain disclosure required — directly affects non-EU SME suppliers. |
EU TaxonomySupply chain EU Taxonomy Regulation | Large companies subject to NFRD/CSRD; financial market participants | 2022-01-01 | active Classification system for environmentally sustainable economic activities. 6 environmental objectives. Do No Significant Harm (DNSH) criteria apply. |
CSDDDSupply chain Corporate Sustainability Due Diligence Directive (CSDDD / CS3D) | Phase 1 (2027): 5,000+ employees and €1.5bn+ turnover. Phase 2 (2028): 3,000+ employees and €900m+ turnover. | 2027-07-26 | upcoming Mandatory human rights and environmental due diligence across value chains. Liability for harm. Transition plan required. SME suppliers will face contractual requirements from covered companies. |
EUDRSupply chain EU Deforestation Regulation (EUDR) | Operators and traders placing cattle, cocoa, coffee, palm oil, soya, wood, rubber (and derived products) on EU market | 2025-12-30 | upcoming Due diligence statements required. Geolocation data for all plots of land required. Delayed from original June 2025 date. |
CBAMSupply chain EU Carbon Border Adjustment Mechanism (CBAM) | Importers of cement, iron/steel, aluminium, fertilisers, electricity, hydrogen into EU | 2026-01-01 | upcoming Full CBAM certificates required from 2026. Transitional reporting phase ran Oct 2023 – Dec 2025. Carbon price on imports equivalent to EU ETS. |
India
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
BRSRSupply chain Business Responsibility and Sustainability Reporting (BRSR) | Top 1,000 listed companies by market capitalisation (mandatory). BRSR Core (assurance-ready subset) mandatory from FY2023-24. | 2023-04-01 | active SEBI-mandated framework. BRSR Core includes 9 KPIs with limited assurance. Value chain reporting (top 75% by purchases/sales) from FY2024-25. |
NGRBCSupply chain India National Guidelines on Responsible Business Conduct (NGRBC) | Voluntary; underpins BRSR mandatory reporting for listed companies | 2019-03-01 | active 9 principles covering responsible business conduct. Basis for BRSR framework. Increasingly referenced in supply chain contracts. |
India CCTS India Carbon Credit Trading Scheme (CCTS) | Obligated entities in energy-intensive sectors (notified by government); voluntary market open to all | 2023-06-28 | upcoming Energy Conservation (Amendment) Act 2022 enables carbon market. BEE developing detailed framework. Compliance market expected from 2025–2026. |
India EPR PlasticsSupply chain India Extended Producer Responsibility (EPR) — Plastic Packaging | Producers, importers, and brand owners of plastic packaging | 2022-02-16 | active Mandatory recycling targets for plastic packaging. Certificates required. Affects all companies using plastic packaging in Indian supply chains. |
Japan
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
SSBJ Japan Japan SSBJ Sustainability Disclosure Standards | Prime Market listed companies (mandatory from FY2027); other listed companies phased in | 2027-04-01 | upcoming SSBJ (Sustainability Standards Board of Japan) finalised standards March 2025. Aligned with ISSB S1/S2. FSA to mandate for Prime Market from FY2027. |
Japan Plastics ActSupply chain Japan Act on Promotion of Resource Circulation for Plastics | Businesses handling designated single-use plastics; large emitters of plastic waste | 2022-04-01 | active Requires reduction, reuse, and recycling of plastics across supply chains. Affects packaging decisions for companies selling into Japan. |
Japan Environmental Business Act Japan Act on Promotion of Business Activities with Environmental Consideration | Large companies (1,000+ employees) must publish environmental reports | 2004-04-01 | active Encourages but does not mandate specific environmental reporting standards. ISO 14001 certification widely used as proxy. |
Japan Supply Chain GuidelinesSupply chain Japan Supply Chain Transparency — Ministry of Economy Guidelines | Voluntary; strongly encouraged for listed companies and government contractors | 2022-09-01 | active METI guidelines on responsible supply chain conduct covering human rights, environment, and governance. Increasingly referenced in procurement. |
New Zealand
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
NZ TCFD Mandatory New Zealand Climate-Related Disclosures (FMCA Mandatory TCFD) | Large listed issuers, large registered banks, licensed insurers, and large investment managers (assets NZ$1bn+) | 2023-01-01 | active First country in the world to mandate TCFD-aligned disclosures. XRB NZ CS 1 and NZ CS 2 standards. Assurance required from 2024. |
NZ ETS New Zealand Emissions Trading Scheme (NZ ETS) | Forestry, liquid fossil fuels, stationary energy, industrial processes, waste sectors | 2008-01-01 | active Covers ~50% of NZ emissions. NZU price ~NZ$50–65. Agriculture entering ETS from 2025. |
NZ Modern SlaverySupply chain New Zealand Modern Slavery Legislation (proposed) | Under consultation; likely to mirror Australian thresholds | TBD | proposed Government consultation completed 2023. Legislation expected to follow Australian model. Watch for 2025–2026 enactment. |
Singapore
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
SGX SustainabilitySupply chain SGX Sustainability Reporting (Mandatory) | All SGX-listed companies (mainboard and Catalist) | 2017-01-01 | active Mandatory sustainability reporting since 2017. Climate reporting aligned with TCFD mandatory from FY2022 (large cap) and FY2023 (all listed). ISSB-aligned from FY2025. |
Singapore Carbon Tax Singapore Carbon Tax (Carbon Pricing Act) | Facilities emitting 25,000+ tonnes CO2e per year | 2019-01-01 | active S$5/tonne from 2019–2023. Increased to S$25/tonne in 2024, S$45/tonne in 2026, S$50–80/tonne by 2030. |
Green Plan 2030Supply chain Singapore Green Plan 2030 — Supply Chain Sustainability | Government procurement requirements; voluntary for private sector | 2021-02-10 | active National sustainability blueprint. Government procurement increasingly requires ESG credentials from suppliers. Enterprise Sustainability Programme supports SME capability building. |
UK
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
SECRSupply chain Streamlined Energy and Carbon Reporting (SECR) | Quoted companies, large unquoted companies and LLPs (250+ employees or £36m+ turnover or £18m+ balance sheet) | 2019-04-01 | active Mandatory annual energy and carbon reporting in directors' report. Scope 1 and 2 required; Scope 3 encouraged. |
TCFD UKSupply chain Task Force on Climate-related Financial Disclosures (TCFD) — UK Mandatory | Premium listed companies, large UK-registered companies (500+ employees), large LLPs, FCA-regulated asset managers and life insurers | 2022-04-06 | active UK was first G20 country to mandate TCFD. Phased rollout: listed companies from April 2022, large private companies from April 2023. |
Modern Slavery ActSupply chain UK Modern Slavery Act 2015 — Annual Transparency Statement | Commercial organisations with £36m+ annual turnover operating in the UK | 2015-10-29 | active Annual statement required within 6 months of financial year end. Must cover supply chain due diligence steps taken. |
UK SDSSupply chain UK Sustainability Disclosure Standards (UK SDS) | UK-listed companies; mandatory thresholds under consultation | 2025-01-01 | upcoming UK's own version of ISSB standards. FCA consultation closed 2024. Expected mandatory for UK-listed companies from 2026 reporting year. |
Plastic Packaging TaxSupply chain Plastic Packaging Tax (PPT) | Manufacturers/importers of 10+ tonnes of plastic packaging per year | 2022-04-01 | active £217.85 per tonne (2024/25 rate) on plastic packaging with less than 30% recycled content. Affects supply chain packaging decisions. |
UK Net ZeroSupply chain UK Net Zero Strategy — Science Based Targets | Voluntary but increasingly required by large buyers; FTSE 350 companies under FCA scrutiny | 2021-10-19 | active Government commitment to net zero by 2050. Increasing pressure on supply chains to align. SBTi validation increasingly required for FTSE 350 supply chains. |
USA
| Regulation | Who it affects | Effective date | Status |
|---|---|---|---|
SEC Climate SEC Climate Disclosure Rules | Large accelerated filers (2025), accelerated filers (2026), smaller reporting companies (2027) | 2025-01-01 | upcoming Final rules adopted March 2024 but implementation stayed pending litigation. Requires Scope 1 and 2 GHG disclosures; Scope 3 removed from final rule. |
SB 253Supply chain California Climate Corporate Data Accountability Act (SB 253) | Companies with $1bn+ annual revenue doing business in California | 2026-01-01 | upcoming Requires Scope 1, 2, and 3 GHG reporting. Scope 3 reporting from 2027. Applies to all entities doing business in California regardless of incorporation state. |
SB 261 California Climate-Related Financial Risk Act (SB 261) | Companies with $500m+ annual revenue doing business in California | 2026-01-01 | upcoming Biennial climate-related financial risk report aligned with TCFD framework. First reports due January 2026. |
UFLPASupply chain Uyghur Forced Labor Prevention Act (UFLPA) | All importers of goods into the USA (rebuttable presumption applies to goods from Xinjiang) | 2022-06-21 | active Rebuttable presumption that goods mined, produced, or manufactured in Xinjiang are made with forced labour. Importers must provide clear and convincing evidence to rebut. |
Federal Supplier ClimateSupply chain Federal Supplier Climate Risks and Resilience Rule | Major federal contractors ($50m+ annual contracts) for Scope 1, 2, 3; significant contractors ($7.5m+) for Scope 1 and 2 | 2024-11-14 | upcoming Final rule published November 2022. Implementation delayed; status subject to change under current administration. |