Regulations Hub

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

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.

Don't see your country here? We'll still produce a VSME-structured 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.

Brazil: a split, not a single answer

Brazil's ISSB-aligned reporting is not one regime. In May 2026, CVM Resolução 244/2026 revoked the mandatory IFRS S1/S2 reporting that was due to start for listed companies in general from fiscal year 2026, replacing it with a voluntary “practice or explain” model — a company that opts in still reports under the full standards. Separately, CMN Resolução 5.185/2024 keeps IFRS S1/S2 (via the CBPS 01/02 pronouncements) mandatory for financial institutions that are publicly held or lead a prudential conglomerate in segment S1, S2 or S3, or that already publish consolidated financial statements voluntarily — from fiscal year 2026 for the publicly held and S1/S2 group, and 2028 for S3 leaders and voluntary consolidators. Other Banco Central-supervised institutions outside those categories are not covered by this mandate and may adopt the standards voluntarily.

Neither rule puts a general Brazilian SME directly in scope. The practical effect is indirect: a bank or financial-sector customer that is itself reporting under the Banco Central's regime may ask its suppliers for climate and emissions data to support that filing. EcoDiligence's Brazil Smart Pack reflects this as context on your profile and in the optional ISSB Transition Readiness module — not as a claim that your business is required to report.

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:

• VSME Comprehensive Add-on. A curated subset of EFRAG VSME Comprehensive Module topics — 8 questions covering material environmental impacts, actions taken, improvement targets, environmental and regulatory risks, business opportunities, sustainability governance, and emissions-reduction action plans (VSME C2 / C3 / C4). Five of the questions accept a brief narrative note alongside the Yes/No answer.
• ISSB Transition Readiness. Seven questions on IFRS S2 strategy and target topics: GHG reduction targets (with structured year and percentage fields), timeframes, climate strategy, materiality, implementation timeline, allocated resources, and financial impact assessment.

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 VSME Digital Template (Excel) export. 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.

Where we're going next

The regulatory landscape is moving fast. On our roadmap:

• CSDDD (EU Corporate Sustainability Due Diligence Directive) — pass-through support for European SMEs whose customers fall in scope.
• SEC Climate Rule — alignment with the US SEC's climate-related disclosure requirements once final scope is settled.
• Smart Packs for additional countries — Canada, Switzerland, and Mexico are next on the list. (Australia shipped — see the ASRS & NGER guide.)
• Full IFRS S2 taxonomy XBRL output. XBRL comes from EFRAG's VSME converter, which carries VSME concepts only, so the ISSB transition-readiness answers reach the PDF but not an XBRL report.

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

EcoDiligence ESG Passports are self-reported summaries structured for ESG disclosure workflows, built on the EFRAG VSME Basic Module with optional IFRS S2 climate inputs. Content is not independently assured and does not constitute compliance, certification or an audit.