In March 2024, GHG Protocol released a resource providing an overview of four climate-related disclosure rules that use GHG Protocol standards and guidance.  

After consultation with our ecosystem partners, GHG Protocol is now releasing an updated version of this resource.  

Explore the resource to learn more about these four disclosure rules:  

• 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)