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Regulatory Framework

Regulations Hub

ESG and sustainability disclosure regulations evolve constantly. EcoDiligence adapts your ESG Passport to the rules and framework expectations of your country of operation — so SMEs (and the consultants advising them) can respond to supplier requests with a single, country-aware Passport.

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TL;DR
EcoDiligence maps your Passport to the disclosure frameworks relevant to your country of operation: EFRAG VSME (EU), IFRS S2 / ISSB (global), California SB 253, UK SECR, Germany LkSG, India BRSR, and others. Your country determines the grid emission factor and which framework badges appear on your profile. Self-reported throughout.

Not sure what a buyer will actually ask an SME supplier for first? See our supplier ESG data checklist.

Start here — VSME

New to sustainability reporting? Start with the VSME standard. It is the voluntary EFRAG framework built for SMEs — the format your buyers, banks, and investors recognise. Read the complete VSME guide →

New guide — Packaging & supplier evidence

PPWR pushes packaging evidence requirements up the supply chain under Article 16. See where that supplier-data problem sits — and where ESG disclosure data does (and doesn't) help. Read the PPWR overview →

New guide — SME rights

Your large customers can ask for ESG data — but not unlimited data. Under the current EFRAG framework, CSRD-reporting buyers are expected to keep requests to SME suppliers within the VSME Essential scope. Read the guide →

How Country Adaptation Works

When you tell us your primary country of operation in the wizard, three things happen automatically:

  1. The right grid emission factor is applied. Your Scope 2 emissions reflect the actual carbon intensity of your country's electricity grid — from Brazil's hydro-dominated ~0.10 kgCO₂/kWh to India's coal-heavy ~0.69 kgCO₂/kWh.
  2. The applicable regulatory frameworks are attached. Your profile receives the badges corresponding to the disclosure regimes most relevant to suppliers in that market — for example, LkSG for Germany, SB 253 for the United States, BRSR for India.
  3. Country-specific text and hints adapt the experience. The wizard shows context-appropriate hints (and Hebrew hints if you select Israel), and the PDF's methodology section names the exact source of every emission factor used.

We currently support 11 Smart Packs — countries with full country-specific adaptation. Every other country is covered by either an EU average or world average fallback, which is clearly indicated on the profile. See Methodology for the complete factor and source table.

Smart Pack countries — framework adaptation at a glance

Each Smart Pack attaches the most relevant frameworks for that jurisdiction. Click any framework name below for a full description in the directory section.

DE flagGermany

Grid factor: 0.330 kgCO₂/kWh

VSME AlignedISSB S2 AlignedLkSG Disclosure Support
US flagUnited States

Grid factor: 0.384 kgCO₂/kWh

VSME AlignedISSB S2 AlignedCalifornia SB 253 Scope Reporting
GB flagUnited Kingdom

Grid factor: 0.207 kgCO₂e/kWh

VSME AlignedISSB S2 AlignedUK SECR Disclosure Support
IN flagIndia

Grid factor: 0.690 kgCO₂/kWh

VSME AlignedISSB S2 AlignedIndia BRSR Compatible
JP flagJapan

Grid factor: 0.452 kgCO₂/kWh

VSME AlignedISSB S2 AlignedJapan SSBJ Aligned

日本語で読む

KR flagSouth Korea

Grid factor: 0.410 kgCO₂/kWh

VSME AlignedISSB S2 AlignedK-ESG Aligned
SG flagSingapore

Grid factor: 0.402 kgCO₂/kWh

VSME AlignedISSB S2 AlignedSGX Climate Disclosure Support
MY flagMalaysia

Grid factor: 0.740 kgCO₂e/kWh

VSME AlignedISSB S2 AlignedBursa Malaysia Sustainability ReportingSEDG Aligned
AU flagAustralia

Grid factor: 0.620 kgCO₂e/kWh

VSME AlignedISSB S2 AlignedASRS AlignedNGER Disclosure Support
BR flagBrazil

Grid factor: 0.103 kgCO₂/kWh

VSME AlignedISSB S2 AlignedB3 Sustainability Reporting

Ler em português

IL flagIsrael

Grid factor: 0.423 kgCO₂e/kWh

VSME AlignedISSB S2 AlignedISA ESG Guidance

Don't see your country here? We'll still produce a VSME-aligned profile using either an EU average (for EU member states not yet on the Smart Pack list) or a world average factor (everywhere else). The fallback is clearly disclosed on the profile and PDF.

Advanced Disclosures (Pro · optional)

Pro users can opt into an additional disclosure layer when their buyers, banks, or investors ask for more depth than the standard ESG Passport provides. Two modules are available, each individually optional inside the wizard:

Advanced Disclosures are self-reported and not independently assured. They do not constitute a full VSME Comprehensive Module submission or a formal ISSB Transition Plan — both of which typically require consultancy support and external assurance. What we provide is a structured, machine-readable starting point designed for procurement and investor due-diligence workflows.

The data flows into your public Passport, your PDF, and (selectively) your XBRL and VSME Digital Template (Excel) exports. See Pricing for the Pro plan or FAQ for more on how this differs from a full module submission.

Framework directory

A reference summary of every regulatory and disclosure framework EcoDiligence maps to. The frameworks shown on your profile are determined by your country of operation; this list is the complete set of frameworks we support across all Smart Packs.

EFRAG VSME — Voluntary SME Standard

European baseline for SME-scale sustainability disclosure (v1.3.0, Jun 2026).

Maps to: B1 · B3 · B4 · B5 · B8 · B9 · B10 · B11 · B12 · B17

Read the guide →

IFRS ISSB S2 — Climate-related Disclosures

Global climate-disclosure baseline issued by the International Sustainability Standards Board.

Maps to: S2-29a · S2-29b · S2-30 · S2-33

Read the guide →

California SB 253 — Climate Corporate Data Accountability Act

Scope 1, 2 (and eventually 3) GHG disclosure for companies doing business in California.

Maps to: B3 Scope 1 · B3 Scope 2 location-based

Read the guide →

UK SECR — Streamlined Energy and Carbon Reporting

UK-mandated energy use & GHG disclosure for large companies; cascades to suppliers.

Maps to: B3 Scope 1 · B3 Scope 2 location-based · B3 Energy use

Read the guide →

Germany LkSG — Supply Chain Due Diligence Act

German law requiring large companies to conduct human-rights & environmental due diligence on suppliers.

Maps to: B8 Workforce · B9 Health & safety · B10 Collective bargaining · B12 Code of conduct

Read the guide →

India BRSR — Business Responsibility and Sustainability Report

Mandatory for the top 1,000 listed Indian companies; BRSR Core cascades to suppliers.

Maps to: B3 GHG emissions · B4 Waste · B5 Water · B8 Workforce

Read the guide →

Japan SSBJ — Sustainability Standards Board of Japan

Japanese national climate-disclosure baseline, aligned with IFRS S1/S2 (2024).

Maps to: B3 Scope 1 · B3 Scope 2 · S2 climate-related metrics

South Korea K-ESG Guidelines

Korean Ministry of Trade, Industry & Energy ESG guidelines for SMEs and suppliers.

Maps to: B3 GHG · B8 Workforce · B12 Governance

Read the guide →

Singapore SGX Climate Disclosure

Singapore Exchange phased-in mandatory climate disclosure (TCFD / IFRS S2 aligned).

Maps to: B3 Scope 1 · B3 Scope 2 · S2 climate disclosures

Read the guide →

Bursa Malaysia Sustainability Reporting

Bursa Malaysia listing requirements for sustainability reporting by listed issuers.

Maps to: B3 GHG · B4 Waste · B5 Water

Bursa Malaysia SEDG — Simplified ESG Disclosure Guide

Bursa Malaysia's SME-focused ESG disclosure guide (v2), tiered Basic / Intermediate / Advanced across E, S and G topics.

Maps to: B3 GHG · B4 Waste · B5 Water · B8 Workforce · B9 Health & safety · B12 Governance

Read the guide →

ASEAN SEDG — Simplified ESG Disclosure Guide

The ASEAN-level SME ESG disclosure guide (v2), tiered Basic / Intermediate / Advanced — the regional sibling of Bursa Malaysia's SEDG.

Maps to: B3 GHG · B4 Waste · B5 Water · B8 Workforce · B9 Health & safety · B12 Governance

Read the guide →

Brazil B3 — Sustainability Reporting

B3 (Brazilian stock exchange) sustainability reporting recommendations and ISE B3 index criteria.

Maps to: B3 GHG · B5 Water · B12 Governance

Israel ISA — ESG Reporting Guidance

Israel Securities Authority ESG disclosure guidance for listed companies (2022, updated).

Maps to: B3 GHG · B8 Workforce · B12 Governance

Australia ASRS — AASB S1 + AASB S2 Sustainability Standards

Australia's ISSB-aligned mandatory climate disclosure regime; Group 1 reporting commenced Jan 2025 with Groups 2 and 3 from Jul 2026 and Jul 2027.

Maps to: B3 Scope 1 · B3 Scope 2 · S2 climate-related metrics · S2-29a · S2-29b

Read the guide →

Australia NGER — National Greenhouse and Energy Reporting

Mandatory federal GHG and energy reporting for corporate groups exceeding 50 kt CO₂-e or 200 TJ thresholds; supports SME value-chain responses.

Maps to: B3 Scope 1 · B3 Scope 2 location-based · B3 Energy use

Read the guide →

Where we're going next

The regulatory landscape is moving fast. On our roadmap:

See Methodology for the full grid factor table and source attribution.

EcoDiligence ESG Passports are self-reported summaries structured for ESG disclosure workflows. Content is not independently assured. Information aligned with EFRAG VSME and IFRS S2 (ISSB) frameworks does not constitute formal compliance or certification.