Disclose sustainability and climate-related information Bangladesh Annual report disclosure; half-yearly regulatory submission
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Sustainability-related financial disclosure by listed companies Brazil Annually, from fiscal years beginning on or after 1 January 2026
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Annual climate-related disclosure under OSFI Guideline B-15 Canada Annually, within 180 days after fiscal year-end
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Annual forced labour and child labour supply-chain report Canada Annually by 31 May
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Mining permit applicants commit to a community-responsibility cahier des charges Democratic Republic of the Congo At permit application and renewal
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ESG and climate-related disclosure in the annual report Egypt Annually, with the annual financial statements
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Environmental and social risk management system Honduras Ongoing; annual report by 31 January
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Climate-related disclosures aligned with TCFD Hong Kong At least annually
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Climate-related ESG disclosures by listed issuers Hong Kong Annual ESG report; phased from FY starting 1 January 2025
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Adopt Board-approved green deposit policy and financing framework (commercial banks raising green deposits) India Ongoing; annual verification and impact assessment
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Sustainability report Indonesia Annually; 30 April if filed separately from the annual report
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Corporate social and environmental responsibility Indonesia Ongoing; reported in the annual report
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Stewardship Code acceptance and disclosure Japan Acceptance is voluntary; update disclosure after each revision
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Publish a standalone sustainability report (ASE 20 listed companies) Jordan Annually, with the annual report or within six months of year end; first reports in 2028
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Annual sustainability reporting by local banks Kuwait Annually
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Annual TCFD-aligned climate disclosure by banks and insurers Malaysia Annually, with the annual financial report
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Climate and environmental financial risk framework and disclosure by banks Mauritius Annual disclosure from the financial year ended 31 December 2023
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Large companies: publish a non-financial report Montenegro Annual; within six months of balance-sheet date if published on a website
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Climate risk governance and disclosure by credit institutions Mozambique Annual review
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IFRS sustainability disclosures for public interest entities Nigeria Financial years beginning on or after 1 January 2028
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Sustainability reporting by large listed companies Norway Annually, from financial year 2024 for the largest listed companies
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Corporate social responsibility charter, plan and report Oman Annual plan and annual report chapter
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Green loan classification and quarterly reporting Papua New Guinea Quarterly, within 10 working days of quarter end
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Environmental and social risk management by banks Philippines Ongoing
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Report material climate-related impacts on capital or liquidity to the ECCB Saint Lucia Within 14 days of a material impact
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Board-approved sustainable finance policy Sri Lanka Ongoing; reviewed at least annually
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Management of climate- and nature-related financial risks Switzerland Climate risks from 1 Jan 2026 (Categories 1-2) or 1 Jan 2027 (Categories 3-5); full implementation by 1 Jan 2028
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Due diligence and reporting on conflict minerals and child labour Switzerland Ongoing
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Sustainability disclosure by listed companies (comply or explain) Türkiye Annually, in the annual report
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Measure, report and keep records of greenhouse gas emissions United Arab Emirates Periodic reports as set by the Ministry or competent authority; records kept 5 years
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Board reporting on climate-related financial risk Zimbabwe At least quarterly
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No obligations for this country.
