Sustainability reporting obligations tracker: 13 regimes

A primary-sourced, machine-readable record of who must report sustainability information under 13 regimes, including the EU (ESRS under the CSRD), Japan (SSBJ), California (SB 253 and SB 261), India (BRSR), Australia, Singapore, the UK, Brazil, Taiwan, China, Malaysia and Türkiye. For each it records the standard, scope threshold, first reporting year, assurance level, filing format, whether digital tagging is mandatory, dated changes ahead and the regulator’s source page. Ten regimes are in force, two are voluntary and one is enjoined. Entries graded partial: Australia, Taiwan, Malaysia.

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