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Knowledge library

Books, country briefs, regulations and standards on sustainability, governance and investor relations — for Egypt, the Gulf, North Africa, Europe, Kenya and Brazil.

35 resources

Link en

CDP

Global non-profit disclosure system through which companies, cities and financial institutions report on climate change, water security and forests, widely used by investors and supply-chain customers.

CDP Official source
Regulation en

Egypt: FRA Decrees 107 and 108 of 2021 on ESG and TCFD disclosure

Financial Regulatory Authority decrees requiring ESG disclosures from listed companies and larger non-bank financial companies, plus TCFD-aligned climate disclosures from the largest, from financial year 2022.

Financial Regulatory Authority (FRA) · 2021 Official source
Regulation en

EU Carbon Border Adjustment Mechanism (CBAM)

EU mechanism (Regulation (EU) 2023/956) putting a carbon price on imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen; the definitive period began on 1 January 2026.

European Commission · 2023
Standard en

GHG Protocol Corporate Value Chain (Scope 3) Standard

Standard for measuring and reporting indirect value-chain emissions across 15 Scope 3 categories, from purchased goods to use of sold products and investments.

GHG Protocol (WRI and WBCSD) · 2011 Official source
Standard en

IFRS S2 Climate-related Disclosures

ISSB standard for climate-related risks and opportunities, including Scope 1, 2 and 3 GHG emissions, climate resilience and transition plans; it builds on the TCFD recommendations.

International Sustainability Standards Board (ISSB), IFRS Foundation · 2023 Official source
Link en

Italy: BTP Green sovereign green bonds

Italian Treasury page for BTP Green bonds, first issued in March 2021 under a framework aligned with the ICMA Green Bond Principles, with allocation and impact reports.

Ministry of Economy and Finance, Department of the Treasury Official source
Regulation en

Portugal: Climate Framework Law (Law 98/2021)

Portugal's Lei de Bases do Clima, in force from February 2022, setting climate neutrality by 2050 with a review of bringing it forward to 2045.

Assembleia da República · 2021 Official source
Link en

Saudi Green Initiative

Official site of the Saudi Green Initiative, covering the 2060 net-zero ambition, the 278 Mtpa 2030 emissions goal, afforestation and protected-area targets.

Saudi Green Initiative Official source
Standard en

SBTi Corporate Net-Zero Standard

Science Based Targets initiative framework for setting corporate near-term and long-term science-based emission reduction targets consistent with reaching net zero.

Science Based Targets initiative (SBTi) · 2021
Regulation en

Spain: Law 7/2021 on Climate Change and Energy Transition

Spanish climate law setting climate neutrality by 2050 and requiring certain listed companies, large groups and financial institutions to report on climate-related financial risks.

Government of Spain (BOE) · 2021 Official source
Standard en

TCFD Recommendations

The Task Force on Climate-related Financial Disclosures framework (governance, strategy, risk management, metrics and targets) that underpins IFRS S2 and many national climate disclosure rules.

Task Force on Climate-related Financial Disclosures (FSB) · 2017
Report en

UAE National Net Zero by 2050 Pathway

MOCCAE announcement of the UAE's national net-zero pathway presented at COP27, setting interim emission-reduction milestones towards 2050.

Ministry of Climate Change and Environment (MOCCAE) · 2022 Official source

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