Overview

2023 saw the introduction or expansion of ESG regulations in Europe and beyond, all designed to increase transparency and consistency around sustainability reporting and disclosure requirements. These attempts to bring further transparency, however, can be confusing, and it can be hard to keep up with upcoming requirements - especially as we move into 2024, and many of these regulations come into force.

For example, 2024 marks the start of the reporting cycle for the European Corporate Sustainability Reporting Directive (CSRD) for certain organisations, plus the EU Taxonomy for Sustainable Activities and the ISSB's Sustainability Disclosure Standards also come into effect as of January 2024.

To give you an overview of key ESG regulation events for 2024, we’ve compiled this timeline. It’s non-exhaustive, but contains key details for the most prominent regulatory events this year – when they come into force, where they apply, and what they mandate.