European Union

The EU’s Corporate Sustainability Reporting Directive (CSRD) is starting from 2024 with over 49,000 companies are subject to mandatory sustainability reporting, including non-EU companies which have subsidiaries operating within the EU or are listed on EU regulated markets.
By 2027, every company with 10+ employees will have to comply. This reported information will require an audit (assurance) of reported information.

North America

Securities and Exchange Commission rules expected in 2023 are projected to mandate the disclosure of carbon emissions. States with legislation already in place: California and Massachusetts. 
More than 3,000 US companies fall within EU CSRD’s scope, including many medium market capitalisation US companies.

Global

Worldwide more 10,300 non-EU companies will fall under EU’s CSRD’s scope. Singapore exchange firms will have to start reporting in 2023. UK and New Zealand exchanges firms are already obliged to report.  
The demands of governments worldwide and environmental, social, and corporate governance investors are increasing.

EU Regulations

North America

Securities and Exchange Commission rules expected in 2023 are projected to mandate the disclosure of carbon emissions. States with legislation already in place: California and Massachusetts.
More than 3,000 US companies fall within EU CSRD’s scope, including many medium market capitalisation US companies.

Global

Worldwide more 10,300 non-EU companies will fall under EU’s CSRD’s scope. Singapore exchange firms will have to start reporting in 2023. UK and New Zealand exchanges firms are already obliged to report.
The demands of governments worldwide and environmental, social, and corporate governance investors are increasing.