Corporate ESG Reporting

UK Updates Gender Pay Gap Guidance With Voluntary Action Plans for Large Employers

The UK Government has updated its statutory gender pay gap guidance to introduce voluntary action plans for employers with 250+ staff and signal that these plans are expected to become mandatory from spring 2027, subject to legislation. Large UK employers should treat this as early notice to strengthen gender pay data analysis and structured action planning so they can comply smoothly if publishing action plans alongside annual gender pay gap reports becomes a legal duty.

10 Apr 2026, 12:37gov.ukUnited Kingdom

Taiwan Ministry of Environment Simplifies GHG Inventory Reporting for Chain Businesses Ahead of 30 April 2026 Deadline

Taiwan’s Ministry of Environment has launched simplified greenhouse‑gas inventory reporting tools for chain businesses and reminded newly regulated enterprises to register and upload their 2025 emissions reports by 30 April 2026. This streamlines compliance while tightening inclusion of franchised outlets, so multi‑site retailers, telecoms, transport operators and large service providers need to align data systems and governance quickly to avoid non‑compliance and support Taiwan’s net‑zero transition.

10 Apr 2026, 10:28enews.moenv.gov.twTaiwan

Swiss Federal Council Opens Consultation on Federal Act on Sustainable Corporate Governance (LGDE)

Switzerland has launched a public consultation on the draft Federal Act on Sustainable Corporate Governance (LGDE), proposing mandatory human rights and environmental due diligence for very large enterprises. The draft introduces significant compliance risks for in-scope groups, including administrative fines of up to 3% of global turnover and potential exclusion from public procurement for reporting or due diligence failures.

7 Apr 2026, 11:10cms.news.admin.chSwitzerland

US House Panel Recommends Repeal of SEC Conflict-Minerals Disclosure Requirements

A US House committee has recommended repealing Dodd-Frank conflict mineral disclosure requirements, signaling a potential end to SEC-mandated supply chain reporting. If enacted, businesses would see a significant reduction in mandatory ESG compliance costs, though pressure for transparency may persist through voluntary frameworks and international standards.

6 Apr 2026, 19:38govinfo.govUnited States

OECD Analyses Reporting Requirements in Social and Environmental Due Diligence Legislation

The OECD has identified significant fragmentation in reporting requirements across global due diligence laws, including the EU CSDDD, CSRD, and US UFLPA. Firms must manage overlapping data-collection burdens while tracking emerging policy moves toward international standardization and interoperable digital reporting formats.

6 Apr 2026, 19:38oecd.orgGlobalEuropean UnionUnited KingdomAustraliaCanadaNorwayGermanyFranceUnited States

New York Senate Bill S9740 Proposes Environmental Due Diligence and Remediation Fund for Large Fashion Sellers

New York has introduced the Fashion Environmental Accountability Act (S9740), requiring large apparel and footwear sellers to map supply chains and conduct mandatory environmental and human rights due diligence. If enacted, businesses must prepare for rigorous Tier 1-4 transparency, science-based climate targets, and chemical management disclosures, backed by significant daily penalties for non-compliance.

6 Apr 2026, 18:44nysenate.govUnited States

UK RPC Issues Green Opinion On Impact Assessment For Mandatory Ethnicity And Disability Pay Gap Reporting

The UK government is advancing plans for mandatory ethnicity and disability pay gap reporting for large employers, with implementation targeted for 2026 following a positive regulatory review. In-scope organizations should prepare to expand existing reporting frameworks and integrate specific corrective actions into their broader corporate equality and ESG strategies.

6 Apr 2026, 16:24assets.publishing.service.gov.ukUnited Kingdom

Netherlands Plans International Responsible Business Conduct Act to Implement CSDDD With Q2 2027 Submission Target

The Dutch government has scheduled the submission of the International Responsible Business Conduct Act for Q2 2027 to transpose the EU CSDDD. This confirms the legislative trajectory for mandatory human rights and environmental due diligence, requiring large firms to align supply chain oversight with upcoming Dutch statutory requirements.

5 Apr 2026, 06:02open.overheid.nlNetherlands

Australia DCCEEW Publishes 2024–25 National Pollutant Inventory Data

Australia has released the 2024–25 National Pollutant Inventory (NPI) dataset, detailing annual emissions and waste transfers for 93 substances across industrial facilities. While no new compliance obligations are introduced, businesses should use this data to benchmark environmental performance and manage reputational risks associated with public pollutant disclosures.

4 Apr 2026, 11:02dcceew.gov.auAustralia

Germany: DEHSt Opens 2025 FMS Applications for Carbon-Leakage Compensation and ÖGL Evidence, Announces Planned Investitionsüberschuss Tool

Germany's DEHSt has opened the 2025 application window for carbon-leakage compensation, with a strict statutory submission deadline of June 30, 2026. Eligible businesses must ensure timely submission of both compensation data and ecological countermeasure evidence to secure financial relief and mitigate national carbon pricing costs.

4 Apr 2026, 10:58dehst.deGermany

Greenhouse Gas Protocol Opens Actions And Market Instruments RFI For Corporate GHG Accounting

GHG Protocol has initiated a 60-day consultation on a proposed multi-statement reporting structure for corporate emissions, open until May 31, 2026. The move toward market-based inventories and impact statements will redefine how businesses account for low-carbon procurement and avoided-emissions investments.

2 Apr 2026, 17:38ghgprotocol.orgGlobal

ISSA 5000 Sustainability Assurance Standard Takes Effect in 2026: Accountancy Bodies Release Practical Guidance for Assurance Professionals

The global ISSA 5000 sustainability assurance standard becomes effective in 2026, establishing a universal framework for verifying ESG disclosures. Companies must prepare for more rigorous auditing of forward-looking data and transition plans as mandatory assurance requirements expand across major jurisdictions.

2 Apr 2026, 16:59iaasb.orgGlobalEuropean Union

Planet Tracker Warns of Multi-Billion-Dollar PFAS Litigation and Regulatory Risk

A major financial analysis warns of multi-billion-dollar PFAS litigation and regulatory liabilities as active lawsuits and clean-up costs escalate globally. Businesses must urgently integrate PFAS-related financial exposure and remediation costs into corporate disclosure, risk-provisioning, and long-term supply chain strategies.

2 Apr 2026, 09:29edie.netGlobal

Japan Consumer Affairs Agency Publishes Partial Amendment to Commentary on Whistleblower Protection Act Guidelines

Japan has finalized updated whistleblower guidelines and commentary, set to enter into force on December 1, 2026. Organizations must strengthen internal reporting channels, case-handler designations, and anti-retaliation measures to meet heightened governance and confidentiality expectations.

1 Apr 2026, 19:35caa.go.jpJapan

Slovenia Launches CBAM Duty Calculator For Importers

Slovenia has launched a dedicated calculator to assist importers in estimating financial liabilities under the EU Carbon Border Adjustment Mechanism (CBAM) definitive phase. This tool facilitates immediate financial planning and certificate procurement strategies as reporting requirements transition into mandatory carbon duty payments.

1 Apr 2026, 14:40gov.siSloveniaEuropean Union

Canada Amends Competition Act Environmental Claims Substantiation Rules

Canada has amended the Competition Act to remove the requirement that corporate environmental claims be substantiated by "internationally recognized methodologies." Businesses gain flexibility in substantiation methods but remain subject to strict "adequate and proper" testing standards and centralized enforcement by the Competition Bureau.

1 Apr 2026, 14:23parl.caCanada

Rhode Island Senate Proposes Insurance Market Protection Act (S2646)

Rhode Island is considering legislation (S2646) to restrict property insurers from underwriting fossil fuel projects and mandate climate risk disclosures. If passed, this would force financial services firms to align investment strategies with science-based climate targets and increase reporting burdens for the insurance sector.

1 Apr 2026, 14:15webserver.rilegislature.govUnited States

EU EESC Adopts Opinion on Review of Sustainable Finance Disclosure Regulation

The European Economic and Social Committee (EESC) has endorsed the proposed shift toward a product categorization framework in the SFDR review. This development underscores a regulatory push for clearer minimum sustainability criteria and mandatory stewardship, ensuring tighter alignment with corporate reporting under CSRD and CSDDD.

31 Mar 2026, 19:14eur-lex.europa.euEuropean Union

Netherlands: NEa Publishes 2024 Renewable Energy for Transport Compliance Report

The Dutch Emissions Authority (NEa) has confirmed full compliance by fuel suppliers with 2024 renewable energy and GHG reduction targets, despite a significant increase in the annual obligation to 28.4%. Companies should prepare for the transition from the HBE system to emission-reduction units (ERE) in 2026, alongside heightened regulatory scrutiny of waste-based biofuel supply chains.

29 Mar 2026, 17:20zoek.officielebekendmakingen.nlNetherlands

PCBL Chemical Ltd Commissions 30,000 MTPA Carbon Black Capacity in Tamil Nadu

PCBL Chemical Ltd has commissioned an additional 30,000 MTPA carbon black capacity in Tamil Nadu, India, starting commercial production in March 2026. This expansion signals increased regional supply availability for carbon black, reflecting strong market demand and potential shifts in sourcing dynamics for downstream manufacturers.

29 Mar 2026, 17:02bseindia.comIndia