GRI
Global Reporting Initiative
The reporting baseline most organisations start from — a structured way to measure and disclose sustainability performance.
Organisations beginning formal ESG reporting
Impact solutions · Regulations
Know the rule. Show you meet it.
A plain-language orientation to the frameworks shaping ESG for exporters, corporates and financial institutions — what each one is for, and who it tends to catch.
CSRD
Corporate Sustainability Reporting Directive & ESRS
Detailed, assured sustainability disclosure under the European standards, with far more prescribed content than voluntary reporting.
EU-facing exporters and large corporates
CBAM
Carbon Border Adjustment Mechanism
Carbon border rules that reach exporters directly: embedded emissions in covered goods have to be measured and reported, not estimated.
Exporters to the EU in covered goods
EPR
Extended Producer Responsibility
The backbone of circular packaging obligations — producers stay accountable for the lifecycle of what they put on the market.
Producers and packaging-intensive businesses
ISSB
ISSB & TCFD
Climate and sustainability disclosure for listed and regulated entities, with the TCFD structure now folded into the ISSB standards.
Listed and regulated organisations
CDP
Carbon Disclosure Project
Disclosure many buyers and investors ask for directly, covering climate, water and forests.
Suppliers and companies under buyer or investor pressure
SFDR
Sustainable Finance Disclosure Regulation
Sustainability disclosure rules for financial market participants and the products they offer.
Financial institutions and funds
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Everything else that applies to you
Regimes vary by sector, market and size, and the ones that bind you may not be on this list at all.
Ask about your specific obligations
What this page is, and is not
This is an orientation, not legal or compliance advice. Nothing here establishes whether a particular obligation applies to a particular organisation — thresholds, phase-in dates and covered goods change, and they change by market. Check your position with a qualified adviser before relying on any of it.
Several of these regimes turn on data you can show rather than data you can assert, which is where our traceability work applies.
Have a compliance problem? Start here.
Tell us the market and the goods, and we will map which regimes bite and what evidence each one wants.
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