Regulation tracker · last reviewed 26 September 2026

Ten frameworks. Who they reach, and by when.

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.

A stack of printed circulars bound with green tape, a pair of reading glasses resting on top, on a worn wooden desk
All ten, row by row: BRSR, CBAM, CSRD, ISSB, GRI, EcoVadis, SBTi, CDP, CCTS, TNFD
FrameworkKey dateWhat it asksWhat we deliver
BRSR and BRSR CoreSEBI · top 1,000 listed companiesFY 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, electricity1 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 business2025 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 jurisdiction1 Jan 2024General 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 usedGRI 2021 in effect since 1 Jan 2023Impact-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 customersAnnual reassessmentQuestionnaire 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 · voluntaryCheck the current Corporate Net-Zero Standard versionNear-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 investorsAnnual, aligned to S2Climate, 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 sectorsEnergy 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 · voluntaryRecommendations Sept 2023Nature-related dependencies, impacts, risks and opportunities under governance, strategy, risk management, metrics and targets.Biodiversity screening, TNFD readiness, nature-related KPIs.

In order

The timeline.

The key dates, in order.

1 Jan 2024
ISSB effectiveIFRS S1 and S2 apply where adopted.
FY 2024–25
BRSR Core: top 250Assurance of BRSR Core KPIs reaches the top 250.
2025
CSRD wave 1 reports; later waves delayedIndian suppliers still receive the data requests.
31 Dec 2025
CBAM transitional period endsReporting-only period closes.
1 Jan 2026
CBAM definitive periodEmbedded-emissions data to EU importers, then certificates.
FY 2025–26
BRSR Core: top 500 · CCTS first compliance yearValue-chain disclosures begin for the top 250, comply-or-explain.
1 Jan 2027
UK CBAM beginsAluminium, cement, fertilisers, hydrogen, iron and steel.
FY 2026–27
BRSR Core: top 1,000Assurance reaches the top 1,000. Suppliers to the top 250 are asked for value-chain data; BRSR itself applies only to the listed company.

Updates

One email when a date on this page moves.

No cadence. A regulatory change, a new paper, or nothing.

Which of these reach you?

The two-week readiness assessment answers that.

Applicability memo, gap register with an owner per row, 90-day plan. Scoped in writing first.

Get a scoped proposalThe five offers →