The Sustainability Regulations 101 View

Executive Snapshot

• Figure: Executive Snapshot: The Sustainability Regulations 101 View

New Market Developments and Dynamics

• Introduction

• The Role of Sustainability-Focused Policies and Regulations

• The Hierarchy of Policies and Regulations

• Important Sustainability Reporting Concepts

• Figure: Hierarchy of Policies and Regulations

• Global Agreements and Institutions, Policies, and Treaties:

• UNFCCC

• Subject and Type of the Framework/Policy

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• COP and the Paris Agreement

• Subject and Type of the Framework/Policy

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• The Intergovernmental Panel on Climate Change

• Subject and Type of the Framework/Policy

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• United Nations Sustainable Development Goals

• Subject and Type of the Framework/Policy

• Main Objective and Geo Scope

• What is the Implication for IT Vendors and IT Buyers?

• Focus on Key Global Sustainability Regulatory Bodies

• International Financial Reporting Standards Foundation

• Subject and Focus of the Institution

• Main Objective and Geographic Scope

• International Sustainability Standards Board

• Subject and Focus of the Institution

• Main Objective and Geographic Scope

• Issued Standards:

• IFRS S1

• IFRS S2

• Legal Validity and Implication for IT Vendors and IT Buyers

• SASB

• Subject and Focus of the Institution

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• GRI

• Subject and Focus of the Institution

• Main Objective and Geographic Scope

• Issued GRI Standards

• Subject, Issuer, and Affiliations

• Main Objective and Type of Information

• What is the Implication for IT Vendors and IT Buyers?

• TCFD

• Subject and Type of the Institution

• Main Objective and Geographic Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• Focus on the Key Sustainability Protocols and Certifications:

• GHG Protocol

• Subject, Issuer, and Affiliations

• Main Objective and Geographic Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• Science-Based Targets Initiative

• Subject and Type of the Standard/Protocol

• Main Objective and Geo Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• CDP (formerly Carbon Disclosure Project)

• Subject and Type of the Standard/Protocol

• Main Objective and Geographic Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• Select Sustainability Relevant ISO Standards: Subject and Type of ISO Standard

• Legal Validity and Implication for IT Vendors and IT Buyers Regarding ISO Standards

• Select Ecolabels and Other Certifications

• Regional Specifics of Sustainability Regulations

• U.S. and Canada

• U.S. Securities and Exchange Commission

• Main Objective and Geo Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• Inflation Reduction Act

• Main Objective and Geographic Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• Environmental Protection Agency

• Main Objective and Geographic Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• The California Climate Accountability Package

• Main Objective and Geographic Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• Canada

• Canadian Sustainability Disclosure Standards

• Legal Validity and Implication for IT Vendors and IT Buyers

• Europe

• CSRD

• Main Objective and Geographic Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• Sustainable Finance Disclosure Regulation

• Main Objective and Geo Scope

• Legal Validity and Implication for IT Vendors and IT Buyers

• The EU Taxonomy

• Legal Validity and Implication for IT Vendors and IT Buyers

• Circular Economy Action Plan

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• Asia Pacific and Japan

• Industry- and Domain-Specific Sustainability Regulations

• Carbon Border Adjustment Mechanism

• Subject and Type of the Framework/Policy

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• The Energy Efficiency Directive and Renewable Energy Directive

• Subject and Type of the Framework/Policy

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• Climate Neutral Datacenter Pact

• Subject and Type of the Regulation /Policy

• Main Objective and Geographic Scope

• What is the Implication for IT Vendors and IT Buyers?

• Figure: Regional Specifics of Sustainability Regulations

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• Related Research

• Synopsis