Portal:Regulations

   Regulatory Monitoring Portal

Welcome to the Regulatory Monitoring Working Group Portal

This portal serves as a central hub for working group outputs. Here, you'll find a summary table of key regulatory frameworks, with links to detailed reviews.

Regulatory Frameworks Overview

Policy	Jurisdiction	Who must comply	Description
Streamlined Energy and Carbon Reporting (SECR)	United Kingdom	Large organisations and large limited liability partnerships	It is a mandatory policy for large organisations in the UK requiring them to annually report their energy and carbon emissions and any energy efficiency measures that they have taken.
Corporate Sustainability Reporting Directive (CSRD)	European Union	Large organisation that are already subject to NFRD and listed organisation	It is a mandatory policy that obligates large organisations and listed companies to report and monitors the impact of their corporate activities on the environment and society, and requires the audit of the reported information.
Corporate Sustainability Due Diligence Directive (CSDDD)	European Union	Large organisations	It ensures that companies operating within the EU conduct due diligence to prevent adverse human rights and environmental impacts through their operations and value chains.
Carbon Border Adjustment Mechanism (CBAM)	European Union	EU importers in emissions-intensive industries	It prevents carbon leakage in EU carbon markets by placing a carbon price on imports on certain emissions-intensive goods, ensuring that imported products face the same carbon costs as those produced within the EU.
Procurement Policy Notes 06/21 (PPN0621)	United Kingdom	Organisations that procure goods or services with an anticipated contact value of £5m or more	It sets out how to take account of suppliers’ Net Zero Carbon Reduction Plans following the Climate Change Act 2008, this is in terms of procurement of major government contracts.
Energy Saving Opportunity Scheme (ESOS)	United Kingdom	Large organisations and large corporate groups	It requires larges organisations to measure and disclose energy consumption and develop an action plan for achieving efficiencies.
UK Net Zero Carbon Building Standard	United Kingdom	Real estate industry, it is applicable to both existing and new buildings	It sets out mandatory requirements for net zero carbon aligned buildings that could enable the UK real estate sector to stay true to the built environment’s share of the UK’s national carbon and energy budget.
Extended Producer Responsibility (EPR)	United Kingdom	Organisations that import or supply packaging	It requires certain businesses to pay the full costs associated with their packaging throughout its lifecycle.
ISO 14064 -GHG Requirements	Global	Voluntary	It is a series of standards that set principles and requirements for quantification and reporting of GHG emissions and removals for organisations.
Transition Plan Taskforce Disclosure Framework (TPT)	United Kingdom	Large listed organisations and financial services	It establishes the gold standard for transition plans by offering guidance for companies to create transparent and actionable plans aligned with their net zero commitments.
Greenhouse Gas Protocol Corporate Standard (GHG Protocol)	Global	Organisations in countries that has adopted the policy and it is voluntary	It provides a metric for measuring an organisation’s total carbon emissions and is used by organisation all over the world.
Science-Based Targets initiative Corporate Standard V1.2 (SBTi Standard)	Global	Voluntary	It is the most widely used framework for corporate net zero target setting in line with climate science to achieve the Paris Agreement goals of limiting warming to 1.5C.
ISO Net Zero Guidelines	Global	Voluntary	It is the first end-to-end outline of what good looks like throughout the net zero journey from measurement, to target setting, to transition plans, to governance.
International Financial Reporting Standard & International Sustainability Standards Board (IFRS & ISSB)	Global	Public listed organisations, large private organisations and accountants and auditors	It establishes two global standards for sustainability disclosures that have replaced the Taskforce for Climate-related Financial Disclosures, ensuring consistency and comparability in how companies report on climate impacts and net zero strategies.
Climate Corporate Accountability (SB253, SB261 and SB219)	California State	Large organisations with a formal presence in California State	It establishes mandatory GHG emissions disclosure requirements for large companies operating in California.