Over recent years, there has been increasing demand from investors and other stakeholders for transparent, consistent and comparable disclosures on environmental, social and governance (ESG) matters in sustainability reporting. To address this need, regulators and standard setters in various jurisdictions issued sustainability-related disclosure requirements looking to transform sustainability reporting.
As a result, entities may be within the scope of a combination of sustainability reporting requirements, including the IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards, the SEC's climate disclosure rules, as well as other local or territory specific obligations.
The Sustainability Reporting Adoption Tracker provides an overview of the local regulatory or legal sustainability reporting requirements by territory*.
Scroll down and select the territory that you are interested in.
The information in this tracker will continue to be updated.
*Local regulatory or legal sustainability reporting requirements include, but are not limited to: IFRS Sustainability Disclosure Standards (issued by the International Sustainability Standards Board ‒ ISSB), European Sustainability Reporting Standards (ESRS), SEC’s climate disclosure rules or local requirements (for example, California's climate laws).
Need to look at the data offline or print it?
Download the data as a PDF document
Disclaimer: The sustainability reporting landscape is constantly evolving and as a result, the information contained on this site may be outdated. While we have made every attempt to ensure that the information contained in this site has been obtained from reliable sources, PwC is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this site is provided "as is". As such, this information should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult a PwC professional. For any additional information, please reach out to the contact person for that territory.
How to use the Sustainability Reporting Adoption Tracker:
Please note: Some questions may differ between the EU and Non-EU tabs, due to the nature of the transposition process in accordance with the CSRD in the EU. The EU information is limited to the CSRD requirements.
For more information, or to discuss with PwC, please connect with the contact person for the specific territory, or the contact details at the bottom of the page.
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