Regulation tracker · last reviewed 26 September 2026
Who you sell to decides which lands on your desk, as much as where you are listed. Dates move: confirm against the regulator's text before you rely on one.
| Framework | Key date | What it asks | What we deliver |
|---|---|---|---|
| BRSR and BRSR CoreSEBI · top 1,000 listed companies | FY 2024–25 top 250 FY 2025–26 top 500 FY 2026–27 top 1,000 | Assurance or assessment of the BRSR Core KPIs, phased by market-cap rank. Value-chain disclosures for the top 250 by market cap from FY 2025–26, comply-or-explain. | Gap register, KPI data controls, drafted disclosures, evidence file for the assurance provider. Offer 03 |
| CBAMEU · exporters of steel, aluminium, cement, fertilisers, hydrogen, electricity | 1 Jan 2026 definitive 1 Jan 2027 UK CBAM | Embedded-emissions data to EU importers, then certificates. A small-importer threshold removes the smallest flows. The UK's own scheme follows a year later. | Applicability, installation-level embedded emissions, supplier data packs for EU customers. Free exposure check |
| CSRD / ESRSEU · EU companies and non-EU groups with EU business | 2025 first reports later waves +2 years | Double-materiality reporting under ESRS. The 2025 stop-the-clock directive delayed the later waves. Indian suppliers still receive the data requests. | Double materiality, value-chain data mapping, ESRS data responses for EU customers. |
| ISSB · IFRS S1 and S2IFRS Foundation · adopted jurisdiction by jurisdiction | 1 Jan 2024 | General sustainability disclosures (S1) and climate (S2): Scope 1, 2 and 3, scenario analysis, transition plan. CDP's questionnaire is aligned to S2. | ISSB readiness, an inventory to the standard S2 expects, climate-risk register. |
| GRI StandardsGlobal Reporting Initiative · voluntary, most used | GRI 2021 in effect since 1 Jan 2023 | Impact-based reporting under GRI 1, 2 and 3, topic and sector standards. A content index is the backbone. | GRI report and content index. Taught in weeks 3 and 4 of the cohort. |
| EcoVadisBuyer-driven rating · suppliers to large customers | Annual reassessment | Questionnaire and evidence review across Environment, Labour and Human Rights, Ethics, Sustainable Procurement. Scored 0 to 100. Scores move on evidence quality. | Evidence matrix, missing policies identified, submission, corrective-action plan. Free readiness check. Offer 04 |
| SBTiScience Based Targets initiative · voluntary | Check the current Corporate Net-Zero Standard version | Near-term targets across Scope 1, 2 and 3 in line with 1.5°C; long-term and net-zero targets, validated by the SBTi. | Boundary and base year, target calculations, submission pack, tracking. Offer 05 |
| CDPRequested by customers and investors | Annual, aligned to S2 | Climate, water and forests questionnaire, scored D to A. A good ISSB-grade inventory answers most of it. | Questionnaire support, evidence preparation, submission review. |
| India CCTSBureau of Energy Efficiency · obligated entities in energy-intensive sectors | Energy Conservation (Amendment) Act 2022 first compliance years FY 2025–26, 2026–27 | GHG emission-intensity targets per obligated entity. Credits issued for beating them, purchased for missing them. A domestic carbon price. | Applicability, intensity baseline, MRV-grade inventory, abatement cost per tonne. |
| TNFDTaskforce on Nature-related Financial Disclosures · voluntary | Recommendations Sept 2023 | Nature-related dependencies, impacts, risks and opportunities under governance, strategy, risk management, metrics and targets. | Biodiversity screening, TNFD readiness, nature-related KPIs. |
In order
The key dates, in order.
Updates
No cadence. A regulatory change, a new paper, or nothing.
Which of these reach you?
Applicability memo, gap register with an owner per row, 90-day plan. Scoped in writing first.