Sustainability reporting rules,
country by country.
Pick your country to see which rules apply to your company, what they ask you to report, and when the deadlines land.
Country index
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Search for your country to see which rules apply and what they ask for.
Showing 17 of 17 countries
01 rule
Full guideAustralia
Australia now has mandatory climate-related financial disclosure for large companies and financial institutions. This guide explains who is in scope, how AASB S2 differs from voluntary AASB S1, what the sustainability report must contain, and how smaller suppliers may be affected through customer data requests.
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Full guideCanada
A practical guide to sustainability reporting in Canada, covering CSDS 1 and CSDS 2, the paused CSA climate-disclosure project, OSFI Guideline B-15, supply-chain reporting under S-211, environmental claims, GHG emissions, and preparation steps for companies and suppliers.
See the requirements04 rules
Full guideGermany
A practical guide to sustainability reporting in Germany, covering CSR-RUG/NFRD legacy reporting, Germany's CSRD implementation process, EU Omnibus and stop-the-clock changes, ESRS, EU Taxonomy reporting, LkSG supply-chain due diligence, and preparation steps for companies and suppliers.
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Full guideHong Kong
A practical 2026 guide to Hong Kong sustainability reporting requirements, including HKEX Appendix C2, IFRS S2-aligned climate disclosures, mandatory Scope 1 and Scope 2 reporting, LargeCap issuer timing, and the HKFRS S1/S2 roadmap.
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Full guideIndia
India BRSR guide: who reports, how BRSR Core and NGRBC apply, what supplier/value-chain data to prepare, and where Keslio can help.
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Full guideIndonesia
A practical guide to sustainability reporting in Indonesia, covering POJK 51, OJK sustainability report requirements, SPK/PSPK 1 and 2, 2027 changes, and preparation steps.
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Full guideMalaysia
Malaysia sustainability reporting guide: Bursa Sustainability Statements, NSRF/ISSB timing, Scope 1-3, assurance readiness, and supplier data requests.
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Spine summaryNetherlands
CSRD is arriving in Dutch law later than planned, while mobility and energy reporting rules already apply today. Here is what Dutch companies must report now, and what is coming.
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Full guideNew Zealand
A practical guide to sustainability reporting in New Zealand, covering climate reporting entities, XRB climate standards, NZ CS 1-3, 2025-2026 threshold reforms, no-action relief, GHG assurance, Scope 3 relief, and preparation steps for companies and suppliers.
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Full guidePhilippines
Philippines sustainability reporting guide: SEC requirements, PFRS S1/S2 timing, assurance, GHG data, and preparation steps.
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Spine summarySaudi Arabia
ESG reporting in Saudi Arabia is guidance-led today: the Saudi Exchange encourages listed companies to disclose, sustainable-debt issuers must report, and buyers, projects, and investors increasingly ask for data.
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Full guideSingapore
A practical guide to sustainability reporting in Singapore, covering SGX listed issuer requirements, ACRA's climate reporting roadmap, ISSB-based climate-related disclosures, Scope 1-3 GHG emissions, limited assurance, large non-listed companies, and preparation steps.
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Full guideThailand
A practical guide to sustainability reporting in Thailand, covering Form 56-1 One Report, ESG and GHG disclosure, ISSB-aligned reforms, Thailand Taxonomy, and preparation steps for listed companies.
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Full guideUAE
UAE sustainability reporting guide: SCA/ADX/DFM, ADGM ESG disclosures, Climate Change Law GHG duties, and what companies should prepare.
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Full guideUnited Kingdom
A practical guide to sustainability reporting in the UK, covering SECR, Companies Act climate-related financial disclosures, FCA TCFD rules, UK SRS S1 and S2, SDR reporting for asset managers, Scope 1-3 GHG emissions, and preparation steps for companies and suppliers.
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Full guideUnited States
A practical guide to US sustainability reporting requirements, including the SEC climate rule status, California SB 253 and SB 261, EPA GHGRP, voluntary reporting frameworks, and preparation steps.
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Full guideVietnam
Vietnam sustainability reporting guide: Circular 96 annual-report ESG disclosures, GHG inventory thresholds, data pack, and Keslio support.
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