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
| Domain | Purpose |
|---|---|
| ifrs.org | ISSB standards and jurisdictional profiles |
| eur-lex.europa.eu | EU legal texts (CSRD, EU Taxonomy, SFDR, CSDDD) |
| leginfo.legislature.ca.gov | California state law |
| nysenate.gov | New York State legislation |
| legislation.gov.uk | UK statutory instruments |
| gov.uk | UK government guidance and standards |
| fca.org.uk | UK Financial Conduct Authority handbook and policy statements |
| frascanada.ca | Canadian Sustainability Standards Board |
| osfi-bsif.gc.ca | Office of the Superintendent of Financial Institutions (Canada) |
| aasb.gov.au | Australian Accounting Standards Board |
| cer.gov.au | Australian Clean Energy Regulator |
| xrb.govt.nz | New Zealand External Reporting Board |
| ssb-j.jp | Sustainability Standards Board of Japan |
| acra.gov.sg | Accounting and Corporate Regulatory Authority Singapore |
| hkex.com.hk | Hong Kong Exchanges listing rules |
| fstb.gov.hk | Hong 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.