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For companies that are small, independent, or operating in “regulatory deserts”, the UNRISD framework acts as a bridge between doing good work and being able to prove it.

UK only. Listed companies and private organisations with 250 employees and/or £36M+ turnover. If you are an SME in the supply chain of the above you may be affected. SRS is tightly aligned with ISSB.

International. Larger organisations. The entry requirement may vary from country to country. Companies in jurisdictions that have adopted ISSB standards. As of early 2026, nearly 40 jurisdictions have taken steps to adopt these standards, with 19 already enforcing requirements. Jurisdictions include the UK, Singapore, Hong Kong, Japan, Canada, Australia, Nigeria, and others.

EU. Larger organisations. Following the Omnibus I amendments, CSRD now applies to EU companies meeting both thresholds: more than 1,000 employees and a net annual turnover exceeding €450 million. Non-EU groups are subject to CSRD where an EU parent exceeds €450M in turnover, or a subsidiary or branch generates more than €200 million within the EU. First-wave companies (large public interest entities with 500+ employees) that already began reporting for FY2024 continue to report, but are exempt for FY2025 and FY2026 if they fall outside the new thresholds. CSRD is tightly aligned with ISSB.

Companies subject to CSRD, financial market participants offering products in the EU, and EU member states. Companies must disclose the proportion of their turnover, capital expenditure, and operating expenditure associated with taxonomy-aligned activities.

This is “CSRD Light” and is for SMEs that are in the supply chain of a CSRD standard company. The VSME standard is a voluntary standard for organisations that are not covered by the Corporate Sustainability Reporting Directive (CSRD).

1. Micro-enterprises are those that do not exceed two of the following thresholds: Total balance: ≤ EUR 450 000 Net turnover: ≤ EUR 900 000 Average number of employees: ≤ 10

2. Small enterprises are those that do not exceed two of the following thresholds: Total balance: ≤ EUR 5 million Net turnover: ≤ EUR 10 million Average number of employees: ≤ 50

3. Medium enterprises are those that do not exceed two of the following thresholds: Total balance: ≤ EUR 25 million Net turnover: ≤ EUR 50 million Average number of employees: ≤ 250

Companies listed on the Singapore Exchange (SGX). Phased by market capitalisation: large companies (above SGD 1 billion) first, followed by smaller listed companies. All listed companies must comply by 2027.

Australia. Mandatory climate reporting under AASB S2, phased in by company size. Group 1 (from January 2025) covers companies meeting two of: 500+ employees, A$1 billion+ gross assets, A$500 million+ revenue. Group 2 (from July 2026) lowers this to 250+ employees, A$500 million+ assets or A$200 million+ revenue, and also includes registered NGER emitters and asset owners with A$5 billion+ under management. Group 3 (from July 2027) covers 100+ employees, A$25 million+ assets or A$50 million+ revenue, but only needs to report if it finds material climate risks or opportunities. Australian subsidiaries of international groups are included if they meet the thresholds. ASRS is tightly aligned with ISSB.

UAE. Federal Decree-Law No. 11 of 2024 on reducing the effects of climate change, in force since 30 May 2025. Public and private organisations operating in the UAE, including free zones, must measure, report and verify their greenhouse gas emissions, starting with Scope 1 and 2. They must also keep records and submit reduction plans to the Ministry of Climate Change and Environment through the national MRV platform. The Cabinet can set sector thresholds and targets in line with the UAE’s Net Zero 2050 goal. Fines range from AED 50,000 to AED 2 million, doubled for repeat breaches.