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Worldwide CSR Regulations

Locate the rules. Identify the scope. Prepare the evidence.

At a glance

Mandatory rules, phased application, published standards, voluntary frameworks and paused enforcement are shown separately.

CSR means corporate social responsibility. This directory covers selected reporting, due-diligence and carbon requirements, plus clearly identified voluntary frameworks. It is an editorial reference, not an exhaustive legal register or an assessment of a company’s duties.

jurisdictions
12
frameworks
15
regions
5
Source review attempted

Status labels

  • Binding framework · check scope
  • Phased application
  • Standards issued
  • Voluntary framework
  • Reported pause · check current position

The full regulation directory is available below.

12 jurisdictions · 15 frameworks

Markers indicate jurisdictions, not legal boundaries. An unmarked country does not mean that no rules apply.

Map: Natural Earth · Public domain · Natural Earth

Regulation directory

Regulation directory

Full text, available without JavaScript.

Regulation directory

Europe

European Union3 frameworks

Phased applicationSustainability reporting

Corporate sustainability reporting · CSRD

CSRD sets corporate sustainability reporting duties. The 2026 Omnibus reform narrows its scope; national implementation and transition provisions matter.

Who is concerned
Covered EU groups and certain non-EU groups with EU activity.
Preparation point
Confirm group scope before commissioning a materiality assessment or reporting system.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Council of the European Union

Phased applicationHuman rights and due diligence

Corporate sustainability due diligence · CSDDD

The directive addresses human-rights and environmental impacts. The 2026 reform changes company coverage and obligations; it is not a uniform duty already applying to every business.

Who is concerned
Large companies meeting the revised scope and applicable national rules.
Preparation point
Separate legal duties from buyer requests and voluntary supplier commitments.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Council of the European Union

Binding framework · check scopeCarbon and emissions

Carbon Border Adjustment Mechanism · CBAM

The definitive regime began on 1 January 2026. It covers embedded emissions in specified imports, with authorisation, reporting and certificate obligations.

Who is concerned
EU importers of covered goods; overseas producers supply relevant emissions data.
Preparation point
Check commodity codes, exemptions, reporting periods and evidence required from each installation.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: European Commission

United Kingdom1 framework

Standards issuedSustainability reporting

UK Sustainability Reporting Standards

UK SRS S1 and S2 were published in February 2026, covering sustainability-related financial information and climate disclosures. Publication of a standard does not itself make it mandatory for every company.

Who is concerned
Entities applying the standards; mandatory scope depends on separate regulatory requirements.
Preparation point
Check the company or listing rules that apply to the entity. UK standards are based on the International Sustainability Standards Board (ISSB) framework; publication alone does not set every company’s compliance date.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: UK Department for Business and Trade

Americas

California · United States2 frameworks

Phased applicationCarbon and emissions

Corporate emissions reporting · SB 253

SB 253 establishes emissions reporting for qualifying US entities doing business in California. CARB’s 24 June 2026 notice announces a rulemaking proposal to defer the 2026 deadline; the notice itself is not a final adopted deadline.

Who is concerned
US entities with annual revenue above USD 1 billion and relevant California business activity, subject to the programme’s definitions and exclusions.
Preparation point
Prepare an emissions inventory and confirm the adopted deadline directly with CARB.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: California Air Resources Board · CARB notice, 24 June 2026

Reported pause · check current positionSustainability reporting

Climate-related financial risk · SB 261

The archived CARB position describes enforcement as paused under a court order. The detailed notice could not be independently retrieved on 25 September 2026; confirm the current position with CARB before relying on a reporting exemption.

Who is concerned
Potentially covered US entities doing business in California; the revenue test and statutory exclusions need to be checked separately from SB 253.
Preparation point
Review the enforcement notice and litigation status before treating a filing as compulsory.

Review note: Programme page retrieved; detailed enforcement notice and docket were blocked. Current enforcement and litigation status need direct confirmation.

Source review attempted: Official source: California Air Resources Board · CARB reporting docket

Canada1 framework

Binding framework · check scopeHuman rights and due diligence

Forced labour and child labour reporting

The Supply Chains Act requires covered entities to report annually on steps taken to prevent and reduce forced-labour and child-labour risks. Reports are due by 31 May.

Who is concerned
Entities meeting the Act’s activity and size or listing tests.
Preparation point
Map supply chains, retain evidence of action and verify approval and publication requirements.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Public Safety Canada

Brazil1 framework

Voluntary frameworkSustainability reporting

CVM sustainability reporting · Resolutions 193 and 244

In May 2026, CVM Resolution 244 removed the planned mandatory adoption under Resolution 193. The revised framework retains CBPS/ISSB standards for entities choosing to report.

Who is concerned
Entities within the CVM sustainability-disclosure framework.
Preparation point
Check the resolution’s decision notice and minimum reporting period: voluntary adoption still carries conditions. Do not use the former mandatory timetable.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Comissão de Valores Mobiliários

Africa

South Africa1 framework

Voluntary frameworkSustainability reporting

JSE sustainability and climate disclosure guidance

The supplied reference describes JSE sustainability and climate guidance as voluntary. Direct source verification was incomplete on 25 September 2026. Check the guidance and current listing requirements separately before deciding what is mandatory.

Who is concerned
Issuers using the JSE guidance for sustainability communication.
Preparation point
Use the guidance to organise governance, strategy, risk and performance information.

Review note: Direct retrieval blocked; voluntary-guidance classification retained from the supplied project and requires confirmation.

Source review attempted: Official source: Johannesburg Stock Exchange

Asia

India1 framework

Phased applicationSustainability reporting

Business Responsibility and Sustainability Reporting · BRSR Core

SEBI’s BRSR Core framework introduces phased assessment or assurance of selected sustainability indicators. The March 2025 circular revised verification and value-chain disclosure provisions.

Who is concerned
Listed entities within SEBI’s market-capitalisation-based application schedule.
Preparation point
Assign owners for each indicator and distinguish mandatory reporting from voluntary value-chain disclosures.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Securities and Exchange Board of India

Viet Nam1 framework

Binding framework · check scopeSustainability reporting

Environmental and social reporting · Circular 96

The supplied reference links Circular 96/2020/TT-BTC to environmental and social disclosures in annual reports. The linked material could not establish the current consolidated requirements in this review; confirm the applicable text and amendments with the Ministry of Finance or SSC.

Who is concerned
Public companies subject to the relevant annual-report requirements.
Preparation point
Obtain the current circular and annual-report appendix, confirm company coverage and amendments, and then map the required environmental and social information.

Review note: Ministry link returned a general document index rather than the cited circular; SSC retrieval incomplete. Current consolidated text not verified.

Source review attempted: Official source: Ministry of Finance · SSC official site — locate current guidance

China · Shanghai market1 framework

Binding framework · check scopeSustainability reporting

Shanghai Stock Exchange sustainability reporting

SSE Guidelines No. 14 require covered issuers to publish sustainability reports. The first required report covers 2025, with a deadline before 30 April 2026.

Who is concerned
Specified SSE issuers; other Chinese exchanges have their own rules.
Preparation point
Check the exchange, issuer category and materiality requirements before choosing a reporting template.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Shanghai Stock Exchange

Singapore1 framework

Phased applicationSustainability reporting

Climate reporting and assurance roadmap

Singapore phases climate reporting by company category. Listed companies and large non-listed companies have different schedules, with separate timing for emissions and assurance.

Who is concerned
SGX-listed issuers and qualifying large non-listed companies, subject to exemptions.
Preparation point
Identify the company tier and reporting year using ACRA’s current schedule.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Accounting and Corporate Regulatory Authority

Japan1 framework

Phased applicationSustainability reporting

Sustainability Standards Board of Japan (SSBJ) standards and FSA roadmap

The FSA roadmap phases SSBJ reporting for Prime Market companies, starting with the largest in the fiscal year ending March 2027. Assurance follows on a separate schedule.

Who is concerned
Prime Market issuers within the FSA’s market-capitalisation cohorts.
Preparation point
Map the first reporting period and assurance plan to the relevant cohort.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Financial Services Agency

Oceania

Australia1 framework

Phased applicationSustainability reporting

Mandatory climate-related financial disclosures

Covered entities report under the Corporations Act and AASB S2. The second cohort starts with financial years beginning on or after 1 July 2026; the third follows from 1 July 2027. These are reporting-period start dates, not universal filing deadlines.

Who is concerned
Large businesses and financial institutions meeting the statutory tests.
Preparation point
Confirm the cohort, governance responsibilities, climate data and assurance requirements.

Review note: Official page or document retrieved; selected claims reviewed, not a company-level legal assessment.

Source review attempted: Official source: Australian Securities and Investments Commission · ASIC application criteria

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