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ESG Regulatory Readiness Assessment

The ESG disclosure landscape changed significantly in early 2026. The EU adopted its CSRD Omnibus package in February, raising thresholds and narrowing scope. The UK finalized its Sustainability Reporting Standards the same week. California's SB 253 has its first Scope 1 and 2 filing deadline in August. Australia's AASB S2 mandatory climate reporting is already in effect for the largest companies and expands to Group 2 in July. The EU CBAM definitive phase is live, with the authorized declarant deadline on March 31. Meanwhile, Hong Kong, Singapore, Japan, and India are each rolling out their own mandatory disclosure regimes on different timelines and with different scope rules.


For companies operating across multiple jurisdictions, the question is no longer whether ESG reporting applies to you. It is which specific regulations apply, what each one requires, and when your deadlines are.


This tool answers that question. Answer 12 questions about your company's headquarters, listing status, size, EU and California exposure, import activity, industry sector, and current readiness, and get a detailed regulatory profile showing exactly which disclosure mandates apply to your organization.

Regulations covered as of Q1 2026:
The assessment screens your company against the EU CSRD post-Omnibus (1,000+ employees, 450M+ euro turnover for EU companies; 450M+ euro EU revenue for non-EU), the EU CSDDD (5,000+ employees, 1.5B+ euro turnover), California SB 253 (1B+ revenue, doing business in California, Scope 1/2 due August 10 2026), California SB 261 (500M+ revenue, currently stayed by injunction), UK SRS (voluntary now, mandatory for listed companies from January 2027), Australia AASB S2 (phased by group size from January 2025), EU CBAM (importers of cement, steel, aluminium, fertilisers, electricity, hydrogen), Hong Kong HKEX climate disclosure (all listed from FY2025, LargeCap mandatory from FY2026), Singapore SGX climate reporting (all listed from FY2025, tiered by market cap), Japan SSBJ sustainability standards (TSE Prime Market, phased from FY ending March 2027), India BRSR Core (top 1,000 listed, reasonable assurance expanding to top 500 from FY 2025-26), and ISSB S1/S2 jurisdictional adoption across 36+ countries.

 

What you get:
The assessment identifies which regulations likely apply based on your company profile, scores your current readiness across four dimensions (GHG measurement, sustainability reporting, data systems, and governance), generates a compliance timeline with key deadlines, provides sector-specific guidance for your industry, and delivers a prioritized action plan. After completing the assessment, you can download your full regulatory profile as a PDF to share with your legal, finance, or board team, or share directly with a colleague via email.


The tool reflects thresholds current as of Q1 2026, including the CSRD Omnibus adopted February 24, the CSDDD Omnibus revisions, and the UK SRS published February 25. It is updated as regulations evolve.

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