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CSRD — Corporate Sustainability Reporting Directive Early Adoption: FY2026 Mandatory: FY2027 EU Directive 2022/2464. Requires large companies to report on sustainability impacts under European Sustainability Reporting Standards (ESRS). Climate-relevant standar...

CBAM — Carbon Border Adjustment Mechanism First Declaration: September 2027 For 2026 Imports EU Regulation 2023/956. Requires EU importers to declare the embedded carbon in imported goods (cement, iron, steel, aluminium, fertilisers, electricity, hydrogen). Co...

ISSB IFRS S2 — Climate-Related Disclosures Brazil CVM: Jan 1 2026 Mexico CNBV: FY2025 IFRS Sustainability Disclosure Standard S2 — Climate-related Disclosures. Mandatory for listed companies in Brazil (CVM Resolution 193) and Mexico (CNBV circular). Aligned wi...

Article 6.4 — Paris Agreement Carbon Credits UNFCCC Mechanism Operationalised 2024 Article 6.4 of the Paris Agreement establishes a UN-supervised carbon crediting mechanism (successor to CDM). Article 6.4 Emission Reductions (A6.4ERs) are the highest-integrity...