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Climate-disclosure requirements are expanding
Governments and regulators in multiple jurisdictions are broadening climate-related disclosure requirements. This page provides general educational context, not legal or compliance advice.
This is educational information, not legal or compliance advice. Requirements vary by jurisdiction, company size, and sector, and change over time. Consult qualified counsel to understand your specific obligations.
SEC climate-related disclosure
US public companies — evolving rulemaking on climate-related financial disclosure.
California SB 253 & SB 261
Large companies doing business in California — climate-related emissions and financial-risk disclosure.
EU Corporate Sustainability Reporting Directive (CSRD)
EU and EU-active companies — expanded sustainability reporting requirements.
ISSB / IFRS S2
A global baseline climate-disclosure standard being adopted by regulators in multiple jurisdictions.
GHG Protocol
The widely used accounting standard most Scope 1, 2, and 3 methodologies — including ours — are built on.
Whatever's driving the request, start with a clean baseline
OCEANS™ Sustainability helps you build the Scope 1, 2, and 3 inventory most of these frameworks start from.