Global Compliance
One Platform, Five Regulatory Regimes.
Carbon Logger's emission factor libraries and report templates are mapped to the mandates that matter most to global operators — the GCC, European Union, United Kingdom, United States, and Australia. As frameworks evolve, our library updates with them.
A note on timing. Regulatory thresholds, deadlines, and litigation outcomes below are moving targets — several changed materially in the first half of 2026 alone. This page reflects research current to mid-2026 and is not legal advice; confirm current requirements with counsel or the relevant regulator before making compliance decisions. Each summary links to a deeper, dated write-up on our blog.
GCC
The region moved from largely voluntary frameworks to a genuinely layered, partly mandatory landscape between 2024 and 2026 — pace varies sharply by country. The UAE is furthest along, with a federal Climate Law plus overlapping exchange and free-zone rules. Oman, Kuwait, and Bahrain already have mandatory regimes for listed/financial entities; Qatar's mandate starts with 2025-year data; Saudi Arabia remains formally voluntary but with rapidly rising market adoption. All are converging toward ISSB (IFRS S1/S2) as the shared technical baseline.
- • UAE: Federal Climate Law (Decree-Law No. 11 of 2024) + SCA/ADX/DFM listed-company disclosure + ADGM/DIFC rules
- • Oman, Kuwait, Bahrain: mandatory for listed and/or financial entities, already in force
- • Qatar: QFMA-mandated, ISSB-aligned, first cycle based on 2025 data
- • Saudi Arabia: voluntary Tadawul/CMA framework, mandatory for sustainable debt issuers
European Union
The Corporate Sustainability Reporting Directive (CSRD) requires detailed, assured sustainability reporting under the ESRS standards — but the EU's "Omnibus I" simplification package (in force since March 18, 2026) cut the number of in-scope companies by roughly 90%. A non-EU parent is now only caught with more than €450M in EU turnover and an EU subsidiary/branch above €200M turnover, reporting from FY2028. It sits alongside the EU Taxonomy Regulation and the Corporate Sustainability Due Diligence Directive (CSDDD).
- • CSRD / ESRS — narrowed scope post-Omnibus (March 2026)
- • Non-EU threshold: €450M EU turnover + €200M EU subsidiary turnover, reporting from FY2028
- • EU Taxonomy Regulation & Corporate Sustainability Due Diligence Directive (CSDDD)
United Kingdom
Streamlined Energy and Carbon Reporting (SECR) has required large UK companies to disclose energy use and carbon emissions since 2019, and isn't going away. Layered on top: the UK's Sustainability Disclosure Requirements (SDR), centered on the newly finalized UK Sustainability Reporting Standards (UK SRS S1/S2 — the UK's ISSB adaptation, finalized February 2026). The FCA is consulting on making UK SRS mandatory for listed companies from FY2027; SECR and UK SRS are expected to run in parallel during the transition.
- • SECR — in force since 2019, still required, not being replaced immediately
- • UK SRS S1/S2 — finalized Feb 2026, voluntary now, likely mandatory for listed companies from FY2027
- • Private companies/LLPs: extension under consultation, no confirmed date
United States
No federal ISSB-style mandate exists. The most consequential rules are two California state laws that reach any large company doing business in California, regardless of headquarters. SB 253 (Scope 1–3 disclosure, >$1B global revenue) is proceeding on schedule with a first deadline of August 10, 2026. SB 261 (climate financial risk reporting, >$500M revenue) is currently paused by a Ninth Circuit injunction pending a First Amendment challenge, with no ruling yet as of our latest research.
- • SB 253 — Scope 1–3 disclosure, >$1B global revenue, Scope 1/2 due Aug 10, 2026
- • SB 261 — climate risk reporting, >$500M revenue, enforcement currently paused by litigation
- • No direct federal mandate; many US multinationals voluntarily align to IFRS S2 anyway
Australia
Mandatory climate disclosure under AASB S2 (ISSB-aligned, with Australia-specific dual-scenario requirements) is rolling out in three phased groups by size. Group 1 (largest entities) has been reporting since FY2025 — 259 reports lodged as of May 2026. Group 2 (mid-large entities, including large asset owners) starts from FY2026. Group 3 (smaller large entities) starts from FY2027, though its exact threshold is still under government review. Penalties reach A$15M or 10% of turnover, with personal director liability.
- • Group 1 — live since FY2025 (≥A$500M revenue or equivalent)
- • Group 2 — from FY2026 (≥A$200M revenue or equivalent), Scope 3 grace period in Year 1
- • Group 3 — from FY2027 (≥A$50M revenue or equivalent), threshold under review
The common thread: ISSB
Roughly 28 jurisdictions have now adopted the ISSB's IFRS S1/S2 baseline on a voluntary or mandatory basis, and most of the regimes above are built on or converging toward it — even where local thresholds and timelines differ. Building genuinely ISSB-aligned Scope 1–3 data once tends to transfer, with adjustment rather than replacement, into whichever of these regimes ends up applying to you.
Read the full 2026 convergence outlook arrow_forwardNot sure which mandates apply to you?
Our consultants can map your operating footprint to the exact frameworks you need to report against — GCC, EU, UK, US, Australian, or all five.
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