---
name: esg-regulatory-landscape-scanner
description: "Maps the full set of ESG reporting, disclosure, and due diligence regulations that apply to a company based on its industry, size, and geographic footprint — covering CSRD, EU Taxonomy, SFDR, CSDDD, SEC climate rules, TCFD, ISSB/IFRS S1-S2, and regional equivalents — with applicability tests, phased timelines, key requirements, and a prioritized compliance roadmap. Use when determining which ESG disclosure regulations apply to a business, building a regulatory compliance plan, preparing for CSRD or ISSB adoption, or briefing leadership on upcoming reporting obligations."
argument-hint: "[industry] [geography] [company-size]"
allowed-tools: ["Read"]
---

# ESG Regulatory Landscape Scanner

## Purpose
Produce a definitive, company-specific map of which ESG reporting and disclosure regulations apply — with applicability tests, phase-in dates, core requirements, and a prioritized action sequence — so sustainability, legal, and compliance leaders can stop guessing about exposure and start planning against firm deadlines.

## When to Use
Invoke this skill when the user asks to:
- Determine which ESG disclosure regulations apply to their company
- Assess CSRD, EU Taxonomy, or CSDDD applicability and timing
- Prepare for ISSB / IFRS S1-S2 or SEC climate rule adoption
- Build a multi-year ESG compliance and reporting roadmap
- Brief the board, audit committee, or executives on upcoming reporting obligations
- Understand reporting obligations triggered by entering a new market or crossing a size threshold

## Inputs Required
Before starting, collect:
- **Primary industry/sector**: Including any high-impact subsectors (energy, mining, finance, textiles, agriculture)
- **Headquarters jurisdiction**: Where the parent entity is incorporated
- **Geographic footprint**: Countries of operation, sales, and material supply chain presence — especially EU revenue
- **Company size**: Employees, net turnover, and balance sheet total (used for EU thresholds); public vs. private status
- **Listing status**: Stock exchanges where listed, if any (drives SEC, ISSB-jurisdiction, and equity-market rules)
- **Financial market activity**: Whether the company is a financial market participant or sells investment products (triggers SFDR)
- **Existing reporting**: Any current TCFD, GRI, CDP, or voluntary disclosures already in place

If turnover or balance-sheet figures are missing, ask for an approximate band; EU thresholds turn on these and cannot be reasonably estimated without them.

## Instructions

### Step 1: Establish the Applicability Profile
Build a one-paragraph profile summarizing the inputs and flag the four trigger dimensions that determine regulatory exposure:
- **Incorporation jurisdiction** (home-country rules)
- **EU nexus** (EU subsidiary, branch, listing, or EU-generated turnover above €150M with an EU branch/subsidiary — triggers CSRD third-country rules and CSDDD)
- **Listing status** (drives SEC, UK, and ISSB-adopting jurisdictions)
- **Size class** against EU large-undertaking thresholds (≥2 of: >250 employees, >€50M turnover, >€25M balance sheet)

### Step 2: Run Each Regulation Through an Applicability Test
For every regulation below, state **Applies / Likely Applies / Monitor / Does Not Apply** with the specific reasoning tied to the company profile.

**CSRD (Corporate Sustainability Reporting Directive)**
- Applies to EU large undertakings, EU-listed SMEs, and non-EU parents with >€150M net EU turnover plus a qualifying EU branch/subsidiary
- Reports against ESRS; requires double materiality assessment and limited assurance
- Phase-in: large PIEs already in scope (FY2024 reports), other large undertakings FY2025, listed SMEs FY2026, third-country groups FY2028 — note the Omnibus simplification proposals may shift thresholds and timing; flag this explicitly

**EU Taxonomy Regulation**
- Applies to entities in CSRD scope; requires disclosure of Taxonomy-eligible and Taxonomy-aligned turnover, CapEx, and OpEx against six environmental objectives
- Assess sector exposure to the substantial-contribution and DNSH criteria

**SFDR (Sustainable Finance Disclosure Regulation)**
- Applies only to financial market participants and financial advisers; classify products against Article 6 / 8 / 9
- If not a financial entity, mark Does Not Apply but flag downstream SFDR data requests from investors

**CSDDD (Corporate Sustainability Due Diligence Directive)**
- Applies to large EU companies and non-EU companies above the EU turnover threshold; mandates human-rights and environmental due diligence across the chain of activities and a climate transition plan
- Note transposition is staggered by Member State and subject to ongoing Omnibus revision

**SEC Climate Disclosure Rules (US)**
- Applies to SEC registrants; note current litigation/stay status and treat as Monitor unless the company is a US filer actively preparing
- Where applicable, scope Scope 1/2 disclosure, financial-statement climate effects, and governance disclosure

**ISSB — IFRS S1 & S2**
- Baseline global standard; applies where the home or listing jurisdiction has adopted ISSB (e.g., UK, Canada, Australia, Japan, Singapore, Brazil moving to adopt)
- Map which of the company's jurisdictions have adopted, are consulting, or have endorsed; S2 builds on TCFD's four pillars

**TCFD (Task Force on Climate-related Financial Disclosures)**
- Now consolidated into ISSB but still referenced in UK mandatory climate disclosures and many voluntary frameworks; treat as the underlying architecture for S2

**Regional Equivalents**
- **UK**: SDR and investment labels, mandatory TCFD-aligned reporting for large companies/LLPs
- **US (state)**: California SB 253 / SB 261 (Scope 1-3 GHG and climate-risk reporting for companies doing business in CA above revenue thresholds)
- **Other**: China, Japan, Singapore, Canada, Australia sustainability reporting regimes as relevant to footprint

### Step 3: Build the Phased Timeline
Produce a chronological table of binding dates for every regulation marked Applies or Likely Applies — first reporting period, first report due, and any phase-in step-ups (e.g., assurance moving from limited to reasonable, Scope 3 onset).

### Step 4: Identify Overlaps and Single Sources of Truth
Map where requirements converge so the company collects each data point once:
- Climate metrics feeding CSRD/ESRS E1, ISSB S2, TCFD, and CA SB 253 simultaneously
- Governance and transition-plan disclosure shared across CSDDD, CSRD, and S2
- Recommend the broadest applicable framework (usually ESRS or ISSB) as the master data architecture

### Step 5: Prioritize the Compliance Roadmap
Rank actions by deadline proximity and effort:
1. Confirm the earliest binding first-reporting period and work backward to data-readiness milestones
2. Commission or update the double materiality assessment (CSRD) or materiality screen (ISSB) first — it scopes everything else
3. Establish GHG inventory boundaries (Scope 1-3) early, since it is the longest lead-time item
4. Sequence assurance-readiness work against the limited-assurance requirement
5. Flag governance decisions requiring board sign-off (transition plan, targets)

## Output Format
- **Structure**: Applicability profile → regulation-by-regulation applicability table → phased timeline table → overlap map → prioritized roadmap
- **Length**: 1,100–1,500 words
- **Format**: Structured document with two tables (applicability and timeline) and ranked lists; concise reasoning prose under each regulation
- **Sections**: Applicability Profile, Regulatory Applicability Assessment, Compliance Timeline, Overlap & Data Strategy, Prioritized Roadmap, Open Risks & Watch Items
- **Tone**: General counsel meets sustainability director — precise, citation-aware, decisive about applicability, candid about regulatory flux

## Quality Checklist
Before delivering output, verify:
- [ ] Every regulation listed in Step 2 receives an explicit Applies / Likely Applies / Monitor / Does Not Apply verdict with profile-specific reasoning
- [ ] EU threshold determinations cite the company's actual size figures, not generic statements
- [ ] The timeline table lists concrete first-reporting periods and report-due dates for all in-scope regulations
- [ ] Omnibus / SEC litigation uncertainty is flagged wherever it affects timing — not stated as settled
- [ ] The roadmap is ordered by binding-deadline proximity and lead time, not regulation name
- [ ] Overlap map identifies at least the shared climate and governance data points across frameworks

## Notes
- ESG regulation is actively shifting; the EU Omnibus package and SEC rule litigation can move thresholds and dates — always frame the most volatile items as Watch Items rather than fixed law, and advise confirming current status before binding commitments.
- The single highest-leverage early action for most companies is the materiality assessment plus a Scope 1-3 GHG inventory — both have long lead times and scope nearly every downstream requirement.
- When a non-EU company has meaningful EU revenue, the third-country CSRD and CSDDD pathways are the most commonly overlooked exposures — test for them deliberately even when the parent is outside the EU.

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## How to use this skill

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