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Navigate global sustainability regulations

Regulatory guides with insights and updates to help businesses
better grasp key sustainability mandates worldwide.

APAC
Climate Disclosure
General

Navigating Australia’s Mandatory Climate Reporting - AASB/ASRS

With the Treasury Laws Amendment Bill 2024 passed in September 2024, mandatory and stringent climate reporting has started to kick in for AASB Group I companies. From the financial year 1 January 2025, companies with Australian operations that meet specific revenue, asset and manpower thresholds will need to begin reporting greenhouse gas emissions and overall climate impact.

28 January, 2025
Americas
Carbon Pricing
General

Understanding California Climate Regulations SB 253 & SB 261: Implications for Your Company

Crucial to California's goal of achieving carbon neutrality by 2045, regulations SB253 and SB261 mandate extensive climate-related disclosures from large businesses operating in the state. As a result, thousands of organizations are expected to provide assurance-ready carbon emissions data — including detailed reporting on Scope 3 emissions throughout their value chains.

29 January, 2025
Americas
Climate Disclosure
General

The US SEC Requires Scope 1 & 2 Reporting for US-listed Companies

The United States Securities & Exchange Commission will require that all US-listed companies disclose their Scope 1 & 2 emissions. These regulations will also require that companies disclose a)material climate-related risks affecting company strategy, operations, or finances; b) climate targets, and actions taken to meet those targets as well as c) financial information related to carbon offsets and renewable energy certificates.
APAC
Climate Disclosure
General

Singapore Mandates Climate Reporting for Large Businesses

On February 28th 2024, Second Minister for Finance Mr Chee Hong Tat announced that all listed companies in Singapore will be required to make climate-related disclosures starting from the financial year (FY) of 2025. For large non-listed companies (defined as having annual revenues of at least S$1 billion (US$0.74 billion) and total assets of at least S$500 million), this requirement will begin in FY2027.

These disclosures will need external limited assurances from FY2027 for listed companies, and from FY2029 for large non-listed companies.
APAC
National Targets
Carbon Pricing
Climate Disclosure
General

A Look at Australia’s Climate Regulations and How Terrascope Can Help Businesses Navigate Them

Businesses which operate in Australia must navigate an increasingly complex regulatory framework, which presents multiple potential opportunities and risks. By understanding the implications of net zero legislation, carbon pricing mechanisms and climate disclosure regulations, businesses can gain a competitive edge while contributing to a sustainable future. Terrascope can help businesses uncover the path towards climate resilience.
Climate Disclosure
Product
Agriculture

Forest, Land and Agri (FLAG) Sector – What Is It and How Companies Can Get Started on Emissions Measurement and Management

The Forest, Land, and Agriculture (FLAG) Science Based Target Setting Guidance is a pioneering global standard for companies in land-intensive sectors to set science-based targets that include land-based emissions reductions and removals. This robust, science-driven approach aligns with the Paris Agreement's 1.5°C goal, enabling companies to effectively slash land-related emissions. Companies falling under the Science Based Target initiative’s (SBTi) FLAG-designated sectors or with over 20% FLAG-related emissions are required to set FLAG targets. They must establish a baseline year, account for land-based emissions and removals separately, and trace primary commodity emissions in processed products.
Europe
Climate Disclosure
General

The CSRD - Enhanced Sustainability Reporting in the EU

As part of the ambitious European Green Deal, the European Union (EU) has pledged to reduce its net greenhouse gas emissions by at least 55% by 2030, compared to 1990 levels. To achieve this goal, the EU will need to align its climate, energy, transport and taxation policies. The Corporate Sustainability Reporting Directive (CSRD) presents a significant step up in sustainability disclosures. Starting from January 2024, this new law will require companies to disclose their sustainability performance.
Europe
Carbon Pricing
General
Energy
Material

CBAM: A Guide to Understanding the Carbon Border Adjustment Mechanism

The European Union (EU) is a key player in global emission reduction efforts, implementing various policies and regulations to ease the transition towards a low-carbon economy. One of its most recent regulations is the Carbon Border Adjustment Mechanism (CBAM). The CBAM is a significant step towards achieving the EU's climate goals, which include reducing GHG emissions by at least 55% by 2030.
APAC
National Targets
Carbon Pricing
Climate Disclosure
General

Understanding Singapore’s Climate Regulations and How Terrascope Helps Businesses Navigate Them

As sustainability takes centre stage on a global level, Singapore has emerged as a regional leader in Southeast Asia, committing to establishing climate regulations which are unprecedented in this region. Businesses which operate in Singapore must navigate an increasingly complex regulatory framework, which presents multiple potential opportunities and risks.
APAC
Carbon Pricing
General

Carbon Pricing in Southeast Asia and its Impact on Businesses

As the world ramps up its decarbonisation efforts to abide by the Paris Agreement, governments in Southeast Asia have started to develop more ambitious climate regulations. Southeast Asia’s attention to climate change has traditionally trailed behind major developed countries, but the region has - in recent years - started to prioritize decarbonization.