Market intelligence
What is in force, what is coming, and whom it binds — one briefing per market, one explainer per rule, each compiled from primary sources with every claim dated and cited.
This is editorial market intelligence compiled from public sources on the dates shown. It is not legal, tax or compliance advice, and it does not change any organisation's verification status on ESGOS.
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China
- China — national ETS expansion, CBAM and EUDR exposureChina's national ETS under State Council Order 775, its expansion to steel, cement and aluminium, the current compliance calendar, and EU CBAM and EUDR reach.
- China's national ETS explainedHow China's national emissions trading system works — who is listed, what the 26,000-tonne thresholds measure, how provinces verify, and the annual calendar.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) · EU Deforestation Regulation (Regulation (EU) 2023/1115) EU rules on imports →
India
- India — BRSR, the Carbon Credit Trading Scheme, CBAM and EUDRSEBI's BRSR and BRSR Core assurance glide path, the Carbon Credit Trading Scheme's first compliance years, and EU CBAM and EUDR as they reach Indian exporters.
- India's Carbon Credit Trading Scheme: the compliance mechanismHow the CCTS compliance cycle works — emission intensity targets notified for named obligated entities, ACV agency verification, and shortfall consequences.
- SEBI's BRSR and BRSR Core: what the circulars requireHow India's Business Responsibility and Sustainability Report works — the nine NGRBC principles, the BRSR Core assessment glide path, and value chain scope.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) · EU Deforestation Regulation (Regulation (EU) 2023/1115) EU rules on imports →
Japan
- Japan — the GX-ETS mandatory phase and CBAM exposureWhat the amended GX Promotion Act requires of Japan's large emitters from FY2026, how confirmation bodies verify it, and where EU CBAM reaches exporters.
- Japan's GX-ETS explainedHow Japan's mandatory emissions trading works — the 100,000-tonne test, the notify-allocate-report-hold cycle, and what a registered confirmation body checks.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) EU rules on imports →
Malaysia
- Malaysia — the NSRF, an announced carbon tax, CBAM and EUDRMalaysia's sustainability and carbon rules — the ISSB-based National Sustainability Reporting Framework, the announced carbon tax, and EU CBAM/EUDR exposure.
- Malaysia's announced carbon taxA carbon tax on iron, steel and energy was announced in the Budget 2026 speech. No Act, rate, threshold or start date has been enacted. This is what exists.
- Malaysia's National Sustainability Reporting FrameworkHow the NSRF puts IFRS S1 and S2 into Malaysian reporting — the entities it covers, the three adoption groups, the transition reliefs and the assurance plan.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) · EU Deforestation Regulation (Regulation (EU) 2023/1115) EU rules on imports →
Oman
- Oman — MSX ESG disclosure, IFRS S1/S2 adoption and CBAM exposureWhat MSX ESG disclosure rules require of listed companies, the FSA's IFRS S1/S2 timetable, the verification named, and how EU CBAM reaches Omani exporters.
- MSX ESG disclosure in Oman — the 30 metrics, Decision 77/2025 and the FSA's IFRS S1/S2 timetableWhat the MSX ESG Disclosure Guideline and Decision 77/2025 require of listed Omani companies, and how the FSA's IFRS S1/S2 decision changes assurance.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) EU rules on imports →
Singapore
- Singapore — ISSB climate reporting, the carbon tax and CBAMSGX and ACRA climate reporting on the ISSB standards, the Carbon Pricing Act's verified emissions reports, and the EU CBAM rules that reach Singapore exporters.
- SGX and ACRA climate reporting on the ISSB standardsHow SGX RegCo and ACRA phase ISSB-based climate reporting for Singapore issuers and large non-listed companies — tiers, dates, thresholds, assurance.
- Singapore's carbon tax under the Carbon Pricing ActHow Singapore's carbon tax works as NEA states it — covered sectors and gases, the two emissions thresholds, rates by year, offsets, and verified reporting.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) EU rules on imports →
Thailand
- Thailand — One Report ESG disclosure, CBAM and EUDRWhat Thai listed companies and exporters face under the SEC's Form 56-1 One Report, the ISSB-aligned phase-in, EU CBAM and EU EUDR — from primary sources.
- Thailand's 56-1 One Report explainedHow the SEC's Form 56-1 One Report carries ESG and greenhouse-gas disclosure, who files it, and what the announced ISSB phase-in would change.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) · EU Deforestation Regulation (Regulation (EU) 2023/1115) EU rules on imports →
United Arab Emirates
- United Arab Emirates — climate law, carbon registry and CBAM exposureWhat the UAE climate change law and National Register for Carbon Credits require, who they bind, the verification named, and how EU CBAM reaches UAE exporters.
- UAE Federal Decree-Law 11/2024 — the MRV duty, the carbon-credit register and what is still left to resolutionsWhat the UAE climate change Decree-Law requires of sources, who it binds, the dates that are stated and the dates that are derived, and the verification named.
Also relevant: EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) EU rules on imports →
EU rules on imports
- EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956)What the EU Carbon Border Adjustment Mechanism requires, whom it binds, its dates, thresholds and named verification, for exporters in eight markets.
- EU Deforestation Regulation (Regulation (EU) 2023/1115)What the EU Deforestation Regulation requires, whom it binds, its dates, risk tiers and checks — for exporters in China, India, Malaysia and Thailand.