Carbon regulation, and where it stands
12 regimes, each with its current status and the dates that actually bind. Some are in force, one is being rescinded, and one is paused by a court, which is exactly why a static list goes stale.
This page describes the rules. It does not claim that using this product makes you compliant with any of them, because no product can do that.
CBAM
In forceImporters of carbon intensive goods into the EU must report embedded emissions and surrender certificates priced against the EU ETS.
Status: In force, definitive phase since 1 January 2026
UK CBAM
ComingA carbon charge on the emissions embodied in aluminium, cement, fertiliser, hydrogen and iron and steel imported into the UK.
Status: Legislated, live charge from 1 January 2027
CSRD / ESRS
In forceSustainability reporting to the ESRS standards, audited, in the management report.
Status: In force, scope narrowed by the Omnibus I package from 18 March 2026
EU ETS
In forceInstallation level cap and trade for power, heavy industry and aviation within the EEA.
Status: In force, Phase IV
California SB 253
In forceScope 1 and 2 emissions disclosure, with Scope 3 following, for large companies doing business in California.
Status: In force and unaffected by injunction
California SB 261
ChangingBiennial public report on climate related financial risk.
Status: Enforcement paused by a Ninth Circuit preliminary injunction of 18 November 2025
SEC Climate Rule
ChangingClimate disclosure in SEC filings for registrants.
Status: Being rescinded. Stayed since April 2024, formal rescission proposed May 2026, comment period closed 3 August 2026
CORSIA
In forceInternational aviation operators offset growth in emissions above the baseline using eligible units.
Status: In force, first phase; second phase from 1 January 2027
EU green claims
ComingBans generic environmental claims and claims that a product has a neutral, reduced or positive climate impact because of carbon offsetting, for any trader selling to consumers in the EU.
Status: In law, applies from 27 September 2026
ETS2
ComingA separate emissions trading system for fuel used in buildings, road transport and some small industry. The obligation falls on the fuel suppliers that release the fuel for consumption, not on the people who burn it.
Status: In law, starts 1 January 2028; auctions from 2027
SBTi V2.0
TrackedA voluntary standard for company net-zero targets. Carbon credits cannot count toward targets, and Category A companies must support carbon removals from 2035.
Status: Adopted, takes effect 1 February 2027
ISSB / IFRS S1-S2
TrackedGeneral sustainability and climate related financial disclosure standards.
Status: Adoption varies by country, mandatory in a growing number of jurisdictions
What the tools do about this
The Compliance Navigator takes where you operate, what you import and how large you are, and returns the regimes that apply with their dates. Where a rule's status is contested or moving, it says so instead of asserting one answer.
The Climate Disclosure tool drafts against IFRS S2, ESRS E1, California SB 253 and SB 261, or the TCFD structure. Every draft is marked as a draft and is never described as audited, assured or certified, because it is none of those things.
An independent integrity council assesses crediting methodologies against a set of core principles. What it concluded about the methodology behind a project is carried through into that project's quality score, as the highest weighted of the twelve dimensions.
Border adjustment certificates are priced against the trading system they sit alongside, so the allowance prices shown here are the reference point for what a certificate will cost.
What this does not amount to
- Using this product does not make you compliant with anything. It helps you work out what applies and prepare a draft.
- We do not run identity verification, sanctions screening or anti money laundering checks on anybody, and no account here has been vetted.
- We are not a filing agent and nothing here is submitted to a regulator on your behalf.
- Regulation moves. Dates shift, scopes widen, and injunctions land. Confirm anything material against the authority that set it.
This page summarises regulatory frameworks for general orientation and reflects their status as tracked at the time of viewing. It is not legal advice; confirm your specific obligations with qualified counsel before making compliance decisions.