Data Tracker
A living tracker of the world's major ESG, climate-disclosure, and carbon regulations affecting manufacturing and supply chains — organized by region, scope, timing, and primary source. Reflects the latest developments including the EU Omnibus (adopted February 2026).
as of 2026-10-24
Scope:CSRD-covered companies and financial institutions
A classification of environmentally sustainable activities, used to disclose the aligned share of revenue and capex. The Omnibus is set to reduce the reporting burden.
Scope:Companies with >1,000 employees and >€450M turnover (narrowed by Omnibus)
Omnibus I sharply narrows scope to >1,000 employees and >€450M turnover. Wave 2 large companies move to FY2027 (reported in 2028). Wave 1 continues to report. Revised ESRS were adopted in July 2026, cutting mandatory data points by more than 60%. On September 17, 2026 EFRAG released a draft XBRL taxonomy for the revised ESRS for public consultation (deadline November 11; final version to ESMA and the Commission by end-2026).
Scope:A broad range of physical products sold in the EU
A framework that will require durability, repairability, recyclability, and a digital product passport, product by product. Steel, aluminium, and textiles are among the priority products.
Scope:Manufacturers and importers placing batteries on the EU market
Phases in starting with EV battery carbon-footprint declarations. Industrial batteries (>2 kWh) follow in 2026 and LMT batteries in 2028. Recycled-content rules and the battery passport phase in over time; actual dates track the publication of delegated/implementing acts.
Scope:Importers of steel, aluminium, cement, fertilizers, hydrogen, electricity (under 50t/yr exempt)
The definitive period starts in 2026, but certificate purchases begin in February 2027 (settling 2026 import emissions retroactively). The Omnibus simplification (Reg 2025/2083) exempts importers under 50 tonnes/year — ~90% of importers while still covering ~99% of emissions. The annual declaration deadline moves to 30 September. Note: the ETS revision tabled on 17 July 2026 proposes extending free allocation to 2038, which would also delay the full CBAM transition (proposal stage). On September 15, 2026 the European Parliament plenary adopted an amendment extending scope to downstream products such as fasteners, wire, springs and household goods by 464 votes to 50, and lowered the anti-circumvention threshold. On September 30, 2026 the Commission assessed that the 50-tonne exemption leaves out only 0.87% of in-scope emissions, within the 1% ceiling. Its verifier guidance of September 28 requires, as a rule, physical site visits to verify emissions at installations outside the EU.
Scope:Operators in 7 commodities (palm oil, soy, wood, cattle, rubber, cocoa, coffee)
Requires due diligence that covered products are deforestation-free. After two delays, large operators apply from 30 December 2026. A simplification review is due by April 2026.
Scope:Phased from companies with >5,000 employees and >€1.5B turnover (narrowed by Omnibus)
Mandates human-rights and environmental due diligence. The Omnibus delays application to July 2029 and narrows the first wave to >5,000 employees and >€1.5B turnover.
Scope:Power and industry under the EU ETS (steel, cement, etc.); includes proposed scope expansion for aviation and maritime
Tabled by the European Commission on 17 July 2026. Sets the Phase 5 framework (2031-2040) aligned with a 90% net GHG reduction by 2040 versus 1990. The linear reduction factor eases from today's 4.3% to 3.7% (2031-35) and 1.7% (from 2036), and free allocation is extended to 2038, delaying the full CBAM transition. From 2031 free allocation becomes conditional on a verified decarbonisation investment plan (80% on approval, 20% on demonstrated reductions). Creates an Industrial Decarbonisation Bank (EUR 100bn). **This is a proposal and may change during Parliament and Council negotiations.**
Scope:Entities emitting ≥100,000 t CO2/yr (FY23-25 avg), ~300-400 companies
Moved to a mandatory Phase 2 in April 2026. ~300-400 firms emitting ≥100,000 t CO2/yr (about 60% of Japan's emissions) are covered. Price corridor ¥1,700-4,300/t, up to 10% met with credits. Japan's GX-ETS is one of the 16 schemes recognised in the UK CBAM list of qualifying carbon pricing schemes as of June 19, 2026 (free allocation is not relieved). On September 25, 2026 METI set out draft trigger criteria for price stabilisation: if the monthly average price exceeds the JPY 4,300 ceiling for three consecutive months, companies may meet obligations by paying the ceiling price; if it falls below the JPY 1,700 floor, the GX Promotion Organization buys back allowances.
Scope:TSE Prime-listed companies (phased by market cap)
Japan's standards aligned with ISSB (IFRS S1/S2), phased into securities reports by market cap. Currently voluntary while the FSA finalizes scope.
Scope:Top listed companies by market cap (phased)
SEBI's reasonable-assurance disclosure of core KPIs, expanding from the top 150 to 250, 500, and 1,000 companies. Affects supply chains of export-oriented Indian manufacturers.
Scope:US listed companies
The federal climate-disclosure rule is being rescinded. State laws (e.g., California) remain the effective obligations.
Scope:Companies with >$500M revenue doing business in California
Requires biennial TCFD/IFRS S2-aligned climate-risk reports for companies over $500M revenue. Enforcement is paused by a November 2025 injunction (SB253 not affected). Under the initial regulation that took effect on October 12, 2026, CARB will not enforce SB261 until the injunction is lifted (the fee provisions still cover SB261 entities).
Scope:Companies with >$1B revenue doing business in California
Mandates GHG emissions disclosure for companies with revenue over $1B. CARB's initial regulation took effect on October 12, 2026, and the first Scope 1 and 2 reports are due November 10 (moved from August 10). In the first year companies may report only what they could determine from data held or collected on or before December 5, 2024, and Scope 3 is not required this year. CARB sends fee notices by December 10 each year, payable within 60 days. The effective substitute for the withdrawn federal SEC rule.
Scope:Constituents of SSE180, STAR50, SZSE100, ChiNext + dual-listed firms
Mandates sustainability reporting for major index constituents and dual-listed firms from FY2025 (first reports due by end-April 2026). The Ministry of Finance is developing unified standards.
Scope:Voluntary (effectively required via customer demands)
A voluntary target-validation framework that cascades to mid-caps and SMEs as an effective requirement through large companies' procurement demands.
Scope:Voluntary adoption (uptake expanding)
A LEAP-approach disclosure framework for nature and biodiversity. Voluntary but increasingly adopted, seen as a precursor to regulation.
Scope:Adopted into national regimes (adoption varies by country)
The global baseline for sustainability and climate disclosure. It underpins national standards such as Japan's SSBJ, the UK SRS, and Australia's ASRS. On October 22, 2026 the ISSB published an exposure draft on nature-related disclosures. It takes the form of a practice statement rather than a standard; application is voluntary and adoption is left to each jurisdiction (comments until February 19, 2027).
Scope:Phased from the largest companies (Group 1 → 2 → 3)
Mandatory climate disclosure under AASB S2, aligned with ISSB. Affects resource and manufacturing supply chains.
Scope:Covered installations in Turkiye (MRV obligations, auction-based primary market)
The ETS regulation was published in Official Gazette No. 33353 on August 27, 2026 and took effect the same day. Based on Climate Law No. 7552 of July 2025, it sets MRV procedures, an auction-based primary market, and TURKAK-accredited verifiers.
Scope:UK listed/large companies (mandatory subject to FCA rules)
UK standards aligned with ISSB, published for voluntary use in February 2026. Mandatory use awaits final FCA rules (expected autumn 2026), with application anticipated from January 2027.
This tracker selects ESG, climate-disclosure, and carbon regulations with material impact on manufacturing and supply chains, and organizes their timing and status based on primary sources (regulators and standard setters). Application dates shift due to phase-ins and amendments (e.g., the EU Omnibus), so always confirm the latest with each primary source. We update when a regulation is amended or added (as of 2026-10-24).
Suggested citation:
Sector Signals「Manufacturing ESG & Decarbonization Regulation Tracker」(as of 2026-10-24) https://sector-signals.net/en/trackers/manufacturing-esg-regulationsCC BY 4.0 — free to cite and reuse with attribution. About this research