Framework Coverage

The most widely used international standard for corporate greenhouse gas accounting. Defines Scope 1, 2 and 3 boundaries and methods.

Last reviewed: Oct 27, 2026

Guidance on accounting and reporting Scope 2 emissions using location-based and market-based methods.

Last reviewed: Oct 27, 2026

Standard for accounting and reporting value chain (Scope 3) emissions across all 15 categories.

Last reviewed: Oct 27, 2026

ISSB baseline standard requiring disclosure of sustainability-related risks and opportunities. Effective from January 2024 for voluntary adopters; being adopted into national law in multiple jurisdictions.

Last reviewed: Oct 27, 2026

ISSB climate disclosure standard requiring Scope 1, 2 and 3 emissions, climate-related risks, transition plans and scenario analysis. Builds on TCFD.

Last reviewed: Oct 27, 2026

Framework for climate-related financial disclosures across governance, strategy, risk management, and metrics and targets.

TCFD disbanded Oct 2023; its recommendations are now monitored by the ISSB. Remains the basis for many mandatory regimes.

Last reviewed: Oct 27, 2026

International standard specifying principles and requirements for quantification and reporting of greenhouse gas emissions and removals at the organisation level.

Last reviewed: Oct 27, 2026

International standard for quantification of the carbon footprint of products based on life cycle assessment.

Last reviewed: Oct 27, 2026

Global disclosure system for investors, companies, cities, states and regions to manage their environmental impacts. CDP climate change questionnaire is aligned with TCFD and increasingly ISSB.

Last reviewed: Oct 27, 2026

Framework for companies to set GHG reduction targets consistent with 1.5°C pathways. Covers near-term targets (5-10 years) and the SBTi Corporate Net-Zero Standard (long-term).

Last reviewed: Oct 27, 2026

Global Reporting Initiative standard on GHG emissions. Covers direct (Scope 1), energy indirect (Scope 2), other indirect (Scope 3) emissions, GHG intensity and reduction.

Last reviewed: Oct 27, 2026

Industry-specific sustainability disclosure standards for financially material topics. GHG emissions metrics vary by industry.

Now maintained by the ISSB as part of the IFRS Sustainability family.

Last reviewed: Oct 27, 2026

Global standard for measuring and disclosing financed emissions (Scope 3 Category 15) for financial institutions. Covers six asset classes.

Last reviewed: Oct 27, 2026

UK mandatory carbon reporting for large unquoted companies, LLPs and quoted companies under the Companies Act 2006 (as amended). Requires disclosure of UK energy use, GHG emissions and an intensity ratio.

Last reviewed: Oct 27, 2026

UK-endorsed sustainability disclosure standards based on IFRS S1 and S2, to be applied via the Companies Act. Covers governance, strategy, risk management, metrics and targets for sustainability-related risks and opportunities.

Based on ISSB S1/S2. Expected to apply from January 2027 for the largest UK companies, with phased roll-out.

Last reviewed: Oct 27, 2026

Mandatory climate-related financial disclosures for premium-listed companies, large private companies, asset managers and FCA-regulated firms, aligned with the TCFD recommendations. Being transitioned to UK SRS/ISSB.

Last reviewed: Oct 27, 2026

UK mandatory energy assessment scheme for large undertakings. Phase 3 compliance by 5 December 2023; Phase 4 expected 2027-2028. Requires identification of energy saving opportunities.

Last reviewed: Oct 27, 2026

UK Government procurement policy requiring suppliers bidding for major contracts (>£5m) to publish a Carbon Reduction Plan showing Scope 1, 2 and selected Scope 3 emissions and a commitment to net zero by 2050.

Last reviewed: Oct 27, 2026

Voluntary agreements between UK industry sectors and the Environment Agency to reduce energy use and CO2 emissions in return for a discount on the Climate Change Levy.

Last reviewed: Oct 27, 2026

EU directive requiring in-scope companies to report sustainability information under the European Sustainability Reporting Standards (ESRS). ESRS E1 covers climate change.

Phased application: large PIEs from FY2024, large companies from FY2025, listed SMEs from FY2026. Reporting under ESRS.

Last reviewed: Oct 27, 2026

European Sustainability Reporting Standard E1 on climate change. Requires disclosure of transition plans, GHG emission targets, Scope 1/2/3 emissions, energy consumption and carbon credits.

Last reviewed: Oct 27, 2026

Classification system establishing a list of environmentally sustainable economic activities. Requires disclosure of taxonomy-eligible and taxonomy-aligned revenue, CapEx and OpEx.

Last reviewed: Oct 27, 2026

EU mechanism requiring importers of certain goods (cement, iron/steel, aluminium, fertilisers, electricity, hydrogen) to report and eventually pay for the embedded carbon emissions.

Transitional reporting phase started Oct 2023. Definitive phase from Jan 2026.

Last reviewed: Oct 27, 2026

EU directive requiring large companies to conduct due diligence on human rights and environmental impacts, including climate transition planning.

Adopted July 2024. Phased application from 2027.

Last reviewed: Oct 27, 2026

Cap-and-trade system for GHG emissions from power stations, industrial plants and aviation within the EEA. Phase 4 runs to 2030 with tightened caps.

Last reviewed: Oct 27, 2026

California law requiring large US-reporting entities to disclose Scope 1, 2 and 3 GHG emissions annually, with third-party assurance.

Scope 1 & 2 reporting from 2026 (for FY2025); Scope 3 from 2027. Applies to companies with >$1bn revenue doing business in California.

Last reviewed: Oct 27, 2026

California law requiring biennial climate risk reports aligned with TCFD for large companies.

First reports due 1 Jan 2026 for companies with >$500m revenue doing business in California.

Last reviewed: Oct 27, 2026

SEC rule requiring US registrants to disclose climate-related risks, Scope 1 & 2 emissions (with assurance) and climate risk management processes in annual reports.

Rule adopted March 2024 then voluntarily stayed pending legal challenges. Scope 3 requirement dropped. Status uncertain as of October 2026.

Last reviewed: Oct 27, 2026

US EPA program requiring large direct emitters (>25,000 tCO2e/year) and fuel/gas suppliers to report GHG emissions annually. Covers approximately 8,000 facilities.

Last reviewed: Oct 27, 2026

Mandatory climate-related financial disclosures for Australian entities based on ISSB S2. Covers governance, strategy, risk management, metrics (Scope 1, 2, 3) and targets.

Group 1 (largest entities) reporting from 1 July 2025. Group 2 from July 2026, Group 3 from July 2027.

Last reviewed: Oct 27, 2026

Australian national framework for reporting greenhouse gas emissions, energy production and energy consumption.

Last reviewed: Oct 27, 2026

Canadian climate-related disclosure standard based on ISSB S2. Covers Scope 1, 2, 3 emissions, transition plans and climate resilience.

CSSB issued CSDS 1 & 2 in March 2025 (based on ISSB). Voluntary until adopted into securities regulation.

Last reviewed: Oct 27, 2026

Japanese sustainability disclosure standards based on ISSB, being developed by the SSBJ for mandatory application via the Financial Instruments and Exchange Act.

Draft standards issued 2024. Expected mandatory application from FY2027 for prime-listed companies.

Last reviewed: Oct 27, 2026

Singapore Exchange rules requiring listed issuers to report climate-related disclosures aligned with ISSB S2.

Mandatory ISSB-aligned climate reporting for listed issuers from FY2025 onwards (phased by market cap).

Last reviewed: Oct 27, 2026

Hong Kong Stock Exchange requirements for climate-related disclosures by listed companies.

Mandatory climate disclosures for all HKEX-listed issuers from 1 January 2025, aligned with ISSB.

Last reviewed: Oct 27, 2026

Indian mandatory sustainability reporting framework for the top 1,000 listed companies by market cap. BRSR Core includes GHG emissions (Scope 1 & 2) with assurance.

Last reviewed: Oct 27, 2026

Brazil is adopting ISSB-based climate disclosure requirements through securities regulation. GreenThread tracks this framework and will add detailed requirements as they are finalised.

CVM Resolution 193 (Oct 2023) mandates ISSB-aligned reporting from FY2026 for listed and large companies.

Last reviewed: Oct 27, 2026

The Johannesburg Stock Exchange is implementing ISSB-aligned sustainability reporting for listed entities. GreenThread tracks this framework.

JSE ISSB-aligned disclosure requirements expected from FY2026.

Last reviewed: Oct 27, 2026

China is developing mandatory sustainability disclosure standards and expanding the national ETS. GreenThread tracks these developments.

Ministry of Finance issued draft standards Feb 2024; mandatory pilot from 2025 for A+H share companies. National ETS covers power sector.

Last reviewed: Oct 27, 2026