A key goal of GHG Protocol’s update process for its corporate suite of standards is to align with major disclosure initiatives under development. In the past two years there have been significant developments in emerging climate disclosure mandates around the world. This new resource provides an overview of four climate-related disclosure rules that integrate GHG Protocol standards and guidance:  

• IFRS S2 Climate-related Disclosures issued by the International Sustainability Standards Board (ISSB) 
• European Sustainability Reporting Standards (ESRS) mandated by the European Union Corporate Sustainability Reporting Directive (CSRD) 
• Climate Corporate Data Accountability Act (CA SB 253) adopted by the California State Legislature for regulatory development by the California Air Resources Board (CARB) 
• The Enhancement and Standardization of Climate-Related Disclosures for Investors Rule enacted by the United States Securities and Exchange Commission (US SEC)