Regulatory Coverage

11 Frameworks, 23 Report Templates — Fully Built In

Every framework listed below is natively implemented in Emistra — not mapped to generic fields or covered through third-party integrations. Reports populate directly from your live ESG dataset.

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Mandatory Frameworks

Regulatory obligations — Europe & beyond

Frameworks with statutory reporting obligations in major jurisdictions.

ESRS — European Sustainability Reporting Standards

🇪🇺 European Union | CSRD Directive | Mandatory from 2024–2026 (phased)

Full Support

All 10 topical standards: E1 Climate Change, E2 Pollution, E3 Water, E4 Biodiversity, E5 Circular Economy, S1 Own Workforce, S2 Value Chain Workers, S3 Affected Communities, S4 Consumers, G1 Business Conduct
Cross-cutting standards: ESRS 1 (General Requirements) and ESRS 2 (General Disclosures)
Double materiality assessment workflow with stakeholder input tracking
Datapoint completeness checker per DR (Disclosure Requirement)
iXBRL-tagged output and ESEF package (.zip) via Data Exports — currently covering E1 climate and emissions datapoints; full ESRS taxonomy tagging is in development
Transition plan disclosures (ESRS E1-GOV)

EU Taxonomy Climate Regulation

🇪🇺 European Union | Taxonomy Regulation 2020/852 | Mandatory for large NFRD/CSRD companies

Full Support

6 environmental objectives: Climate mitigation, Climate adaptation, Water, Circular economy, Pollution prevention, Biodiversity
Technical Screening Criteria (TSC) assessment per activity
Do No Significant Harm (DNSH) evaluation across all objectives
Minimum social safeguards (UNGC/OECD alignment)
Taxonomy-aligned and Taxonomy-eligible turnover, CapEx, OpEx KPI calculation
Delegated Acts coverage including climate delegated acts (2021) and environmental delegated acts (2023)

SEC Climate Disclosure Rule

🇺🇸 United States | SEC Release No. 33-11275 | Rescinded March 2025 — widely used for voluntary climate disclosure aligned to 10-K structure

Voluntary

Scope 1 and Scope 2 GHG disclosure requirements (accelerated and large accelerated filers)
Climate-related risk identification, categorisation (physical/transition) and financial impact quantification
Governance disclosures: board oversight and management role in climate risk
Climate-related targets and goals with progress metrics
Climate-related transition plan disclosures
Integration with Regulation S-K and 10-K annual report structure

SEBI BRSR — Business Responsibility and Sustainability Report

🇮🇳 India | SEBI Circular SEBI/HO/CFD/CMD/CIR/P/2021/562 | Mandatory for top 1,000 listed companies

Full Support

9 BRSR Principles (ethics, product responsibility, employee wellbeing, stakeholder engagement, human rights, environment, policy, inclusive growth, customer value)
BRSR Core KPIs — Essential and Leadership Indicators for each Principle
Supply chain sustainability disclosures (BRSR Core extended)
Energy intensity, water intensity, and GHG intensity calculations
R&D and capital formation disclosures
Annual report format compatible output

California SB 253 — Climate Corporate Data Accountability Act

🇺🇸 USA (California) | SB 253 | Mandatory for qualifying businesses operating in California (revenues > $1 billion)

Full Support

Scope 1 and Scope 2 GHG emissions disclosure (required annually from reporting year 2026)
Scope 3 GHG emissions disclosure across all applicable categories (required from reporting year 2027)
GHG inventory methodology built on GHG Protocol Corporate Standard — same dataset used for other frameworks
Limited assurance requirement alignment for Scopes 1 & 2 disclosures
Cross-filing efficiency with SEC Climate Rule — single dataset, dual output

Global Standards

Globally recognised voluntary standards

The most widely used sustainability reporting and disclosure frameworks — increasingly mandatory in many jurisdictions.

GRI Standards

🌍 Global | GRI (Global Reporting Initiative) | Adopted in 100+ countries, mandatory in several

Core Coverage

GRI 1 — Foundation (reporting principles and requirements)
GRI 2 — General Disclosures (2-1 through 2-30): organisational profile, governance, strategy, stakeholder engagement
GRI 3 — Material Topics: materiality process and management approach
GRI 302 — Energy: consumption, intensity, reductions
GRI 303 — Water: withdrawal, consumption, discharge
GRI 304 — Biodiversity: operational sites, impacts, restoration
GRI 305 — Emissions: Scopes 1, 2, 3 and intensity (305-1 through 305-7 including ODS, NOx/SOx)
GRI 306 — Waste: generation and diversion
GRI 401–405 — Workforce: employment, OHS, training, diversity
GRI 205 — Anti-corruption policies and incidents
GRI 414 — Supplier social assessments
GRI Content Index auto-generation with external assurance flag
Not yet covered: GRI 200 economic series (201–204, 206, 207 Tax), GRI 301 Materials, GRI 307–308, and GRI 406–418 social disclosures — planned for a future release.

TCFD — Task Force on Climate-related Financial Disclosures

🌍 Global | ISSB (formerly FSB/TCFD) | Mandatory in UK (FCA PS21/24), Hong Kong (HKMA/SFC), New Zealand (XRB), Switzerland (FINMA) — framework now aligned with IFRS S2

Full Support

Governance pillar — board oversight, management roles in climate risk
Strategy pillar — climate risks and opportunities over short/medium/long term, scenario analysis inputs (1.5°C, 2°C, 4°C)
Risk Management pillar — identification, assessment, and integration into enterprise risk framework
Metrics & Targets pillar — Scope 1, 2, 3 GHG metrics, climate-related targets
Physical risk assessment (acute and chronic) and transition risk taxonomy
Aligned with ISSB IFRS S2 convergence — data entered once, surfaces in both frameworks
Note: The TCFD task force was formally disbanded in October 2023, with ISSB assuming its monitoring role. Jurisdictions that mandated TCFD disclosure are transitioning to ISSB-equivalent rules; TCFD reports remain valid and required under current regulations in those jurisdictions.

ISSB — IFRS S1 & IFRS S2

🌍 Global | ISSB (IFRS Foundation) | Adopted in Australia, Canada, Singapore, UK, Brazil and others

Full Support

IFRS S1 — General Requirements: material sustainability-related financial information, governance, strategy, risk, and metrics
IFRS S2 — Climate-related Disclosures: physical/transition risks, cross-industry and industry-based metrics
Financial linkages per S1 §29–31: connectivity between sustainability and financial statements
Transition plan disclosures and climate-related assumptions in financial reporting
Industry-based metrics (SASB mapping) for 77 sectors
Proportionality provisions for smaller reporting entities

CDP Climate Change Questionnaire

🌍 Global | CDP (Carbon Disclosure Project) | Requested by 740+ investors, customers (mandatory for many supply chains)

Full Support

Full CDP 2024 Climate Change questionnaire: C0 Introduction through C12 Sign-off
C1 Governance, C2 Risks & Opportunities, C3 Business Strategy, C4 Targets, C5 Emissions Methodology
C6 Emissions Data, C7 Emission Breakdowns, C8 Energy, C9 Additional Metrics, C10 Verification, C11 Carbon Pricing, C12 Engagement
Pre-population of answers from existing ESG dataset — dramatically reduces questionnaire completion time
AI compliance gap analysis identifies incomplete or missing disclosures

SASB Standards

🌍 Global / 🇺🇸 USA | SASB (now part of ISSB) | Referenced in SEC Climate Rule and ISSB S1

Full Support

Industry-specific disclosure topics and accounting metrics for all 77 SICS® industries
Sector picker covering 11 sectors: Financials, Health Care, Technology, Energy, Materials, etc.
Direct mapping to ISSB S1 industry-based disclosures
Environment, Social Capital, Human Capital, Business Model & Innovation, Leadership & Governance dimensions
Quantitative metrics and activity metrics per industry standard

GHG Protocol — Corporate Standard

🌍 Global | WRI / WBCSD | De facto standard; referenced in all major frameworks

Full Support

Corporate Accounting and Reporting Standard — Scopes 1, 2, and 3
Market-based and location-based Scope 2 methods with EAC (energy attribute certificate) tracking
Scope 3 Standard — all 15 upstream and downstream categories
Scope 3 calculation methods: spend-based, average-data, supplier-specific (where available), hybrid
Consolidation approaches: equity share, financial control, operational control
Base year recalculation policy and recalculation triggers

Target Management & Transition Tools

Science-based targets & transition planning

Built-in tools for setting climate targets, tracking progress, and structuring your transition plan — feeding directly into your mandatory framework reports.

SBTi-Aligned Target Tracking

🌍 Global | Science Based Targets initiative | Voluntary commitment — high investor and regulatory recognition

Tracking

Set near-term targets: 1.5°C-aligned or well-below 2°C (absolute contraction approach)
Set long-term (Net Zero) targets aligned with SBTi Corporate Net Zero Standard
Annual progress tracking with trajectory charts and quarterly drift alerts
Target data feeds directly into ESRS E1 and CDP climate disclosures — no re-entry

Paris Agreement — Transition Plan Framework

🌍 Global | UNFCCC | Used as a classification framework inside the Transition Plan module

Planning Tool

Classify transition plan actions against 1.5°C, well-below 2°C, or Net Zero scenarios
Paris Agreement alignment used as a framework label when structuring ESRS E1 transition plan disclosures
Decarbonisation milestones, CapEx commitments, and phase-out timelines organised by scenario

Quick Reference

Framework support at a glance

Framework	Jurisdiction	Type	Status	Report Output
ESRS / CSRD	EU	Mandatory	Full	PDF + iXBRL / ESEF (.zip)
EU Taxonomy	EU	Mandatory	Full	PDF + KPI tables
GRI Standards	Global	Voluntary / Mandatory	Core	PDF + GRI Content Index
TCFD	Global	Mandatory (select)	Full	PDF
ISSB S1 & S2	Global	Mandatory (select)	Full	PDF
CDP Climate	Global	Investor-driven	Full	Questionnaire export
SASB	Global / USA	Voluntary (in ISSB)	Full	PDF
SEC Climate Rule	USA	Voluntary	Full	PDF (10-K ready)
California SB 253	USA (California)	Mandatory	Full	GHG disclosure PDF
SEBI BRSR	India	Mandatory	Full	PDF (Annual Report)
GHG Protocol	Global	Standard	Full	GHG inventory PDF
SBTi Tracking	Global	Voluntary	Full	Target progress report

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