The ESG register
ESG law in the EU and the United States
The same question against two regimes: what must be reported, by whom, for which year and on what evidence. Every row carries an identifier, an application date, a supervisor and a deep link to the publisher's own text.
21 rules · 5 questions · read 2026-09-01
Climate and sustainability reporting
Which report is due, from whom, for which year and with which assurance?
EU
- CSRD
Sustainability information moves into the management report, in a set digital format and with assurance.
Direktiv (EU) 2022/2464 — CELEX 32022L2464 · Applies 2024-01-01 · phased
- ESRS
The standards set the data points: double materiality, transition plan, scope 1–3 and own workforce.
Delegerad förordning (EU) 2023/2772 — CELEX 32023R2772 · Applies 2024-01-01 · in force
United States
- SEC Climate Rule
Climate risks, governance and certain emissions in registration statements and annual reports. The SEC stayed application pending litigation.
Release Nos. 33-11275, 34-99678 — 89 FR 21668 · Applies 2024-03-06 · stayed
- California SB 253
Scope 1 and 2 reported from 2026 and scope 3 the year after, with assurance at rising levels.
Health & Safety Code § 38532 (SB 253, 2023) · Applies 2026-01-01 · phased
- EPA GHGRP
Annual facility-level report in e-GGRT, with method and record retention stated in the rule text.
40 CFR Part 98 · Applies 2010-01-01 · in force
Value chain and due diligence
How far down the chain does responsibility reach and what must be documented?
EU
- CSDDD
Due diligence in operations and in the chain, with a transition plan, a complaints channel and civil liability.
Direktiv (EU) 2024/1760 — CELEX 32024L1760 · Applies 2027-07-26 · phased
- Tvångsarbetsförordningen
The authority may investigate, prohibit and order withdrawal of a product where forced labour is established.
Förordning (EU) 2024/3015 — CELEX 32024R3015 · Applies 2027-12-14 · phased
United States
- California SB 261
A public risk report every second year, prepared under TCFD or a successor framework.
Health & Safety Code § 38533 (SB 261, 2023) · Applies 2026-01-01 · phased
- UFLPA
A rebuttable presumption of forced labour. Goods clear only on clear and convincing evidence of the chain.
Public Law 117-78 (2021) · Applies 2022-06-21 · in force
- NY Fashion Act
The bill would require supply chain mapping and published targets. The text is not enacted.
S4746 / A4333 (New York State Legislature) · Applies — · proposed
Taxonomy and financial products
What may be called sustainable in a product, a portfolio or a bond?
EU
- Taxonomin
Six environmental objectives, technical screening criteria and the turnover, capex and opex shares to state.
Förordning (EU) 2020/852 — CELEX 32020R0852 · Applies 2022-01-01 · in force
- SFDR
Entity and product level disclosure, with principal adverse impacts and the article 8 and 9 categories.
Förordning (EU) 2019/2088 — CELEX 32019R2088 · Applies 2021-03-10 · in force
- EuGB
The label requires taxonomy-aligned use of proceeds, a factsheet and an external reviewer registered with ESMA.
Förordning (EU) 2023/2631 — CELEX 32023R2631 · Applies 2024-12-21 · in force
United States
- SEC Names Rule
At least 80 percent of assets must follow the focus the name states, with a definition in the prospectus.
17 CFR § 270.35d-1 (Release IC-35000) · Applies 2025-06-11 · phased
Product and supply chain
What evidence is required before the goods may be placed on the market or imported?
EU
- EUDR
Goods may be placed only with geolocation of the plot and a submitted due diligence statement.
Förordning (EU) 2023/1115 — CELEX 32023R1115 · Applies 2025-12-30 · phased
- CBAM
Embedded emissions must be calculated and reported, and from the application date covered by CBAM certificates.
Förordning (EU) 2023/956 — CELEX 32023R0956 · Applies 2026-01-01 · phased
- PPWR
Requirements on recycled content, recyclability and labelling, with producer responsibility per member state.
Förordning (EU) 2025/40 — CELEX 32025R0040 · Applies 2026-08-12 · phased
- Batteriförordningen
Carbon footprint, raw material due diligence and a digital battery passport with stated dates.
Förordning (EU) 2023/1542 — CELEX 32023R1542 · Applies 2024-02-18 · phased
United States
- The row is not read.
Green claims and marketing
What may be said about climate benefit, and what substantiation must sit behind it?
EU
- Empowering Consumers
Generic environmental claims and carbon neutrality based on offsetting are banned toward consumers.
Direktiv (EU) 2024/825 — CELEX 32024L0825 · Applies 2026-09-27 · phased
United States
- California AB 1305
Carbon neutrality claims must be supported by published information on project, methodology and verification.
Health & Safety Code §§ 44475–44475.2 (AB 1305, 2023) · Applies 2024-01-01 · in force
- FTC Green Guides
The guides state what a claim must be substantiated by. Enforcement runs through FTC Act section 5.
16 CFR Part 260 · Applies 2012-10-11 · in force
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