Depending on jurisdiction: CSRD/ESRS in the EU (phased from FY2024, scope under «Omnibus» revision), ISSB IFRS S1/S2 where adopted (UK, Japan, Canada, Australia…), the litigated SEC climate rule in the US, and UK SRS. All require GHG-Protocol Scope 1–2 data; CSRD adds double materiality and assurance.
From our guide: ESG Reporting Requirements 2026 — full context, charts and sources there.
