Sustainability Disclosure Trackertracker.thegoldteam.co

Methodology

How the registry is built and how to read it.

Primary sources only

Every entry on this site links to a regulator or standard-setter’s own page. Plain-language summaries are written from those sources, not rephrased from third-party trackers. Where a third-party tracker (such as Sustainable Fitch’s ESG Regulations Tracker) was used during research, it served only as an internal index of which regulations to investigate. No third-party prose appears in the public data.

What each entry contains

  • Status and enforcement— what stage the regulation is at and whether it’s mandatory, voluntary, comply-or-explain, or guidance.
  • Effective date — when obligations begin, including phased rollouts.
  • Covered entities — who is in scope, with thresholds where they apply.
  • Plain summary — one or two sentences from the source itself.
  • Primary URL— the regulator’s own page or the official text on EUR-Lex / legislation.gov.uk / equivalent.
  • Verified date — when the row was last checked against the source.

Coverage and limits

The registry currently tracks 47 regulations across 37 jurisdictions. Major markets (EU, UK, US California/New York, Canada, Australia, New Zealand, Japan, Singapore, Hong Kong) are covered in depth with verified local-regulator URLs and full summaries. Smaller jurisdictions on the IFRS Foundation jurisdictional profile list are covered at a higher level, with links to the official IFRS Foundation profile or snapshot.

The site is not a substitute for legal advice. Sustainability rules change frequently, and several entries here are mid-flight (the EU Omnibus package, FCA’s SDR-listing-rule consultation, the New York Climate Corporate Data Accountability Act). Always check the primary source before acting.

Trusted source domains

DomainPurpose
ifrs.orgISSB standards and jurisdictional profiles
eur-lex.europa.euEU legal texts (CSRD, EU Taxonomy, SFDR, CSDDD)
leginfo.legislature.ca.govCalifornia state law
nysenate.govNew York State legislation
legislation.gov.ukUK statutory instruments
gov.ukUK government guidance and standards
fca.org.ukUK Financial Conduct Authority handbook and policy statements
frascanada.caCanadian Sustainability Standards Board
osfi-bsif.gc.caOffice of the Superintendent of Financial Institutions (Canada)
aasb.gov.auAustralian Accounting Standards Board
cer.gov.auAustralian Clean Energy Regulator
xrb.govt.nzNew Zealand External Reporting Board
ssb-j.jpSustainability Standards Board of Japan
acra.gov.sgAccounting and Corporate Regulatory Authority Singapore
hkex.com.hkHong Kong Exchanges listing rules
fstb.gov.hkHong Kong SAR Government sustainability roadmap

Versioning

The registry is versioned. Current version: v1.3. Last verified 2026-04-30. Updates are published when regulations change or new ones are added.

Spotted an error?

The registry is hand-maintained. If you find a row that’s out of date, links to the wrong source, or misstates scope or timing, email alex.gold@bwdstrategic.com.