Cassie’s Climate Compass 🧭
The Climate Ledger
2026 Real-Time Regulatory Intelligence
For years, climate disclosure was a voluntary exercise. As of 2026, that era is officially over. This ledger tracks the global paradigm shift toward mandatory, asset-level physical modeling and statutory transition risks.
Compliance Pathway Advisor
Verify your reporting requirements under 2026 active guidelines
Step 1: Select your primary market or operations hub:
Decoding Physical Climate Risk
Physical climate risk represents the direct impact of planetary shifts on your balance sheet. To meet the rigor of international taxonomies (IFRS S2 / ESRS), we categorize risks by velocity and duration.
Acute Risks (The Shock) ⚡
Event-driven hazards that trigger immediate operational disruption and asset damage.
- •Temperature: Extreme heatwaves, flash freezes, severe frost events.
- •Wind: High-velocity tropical cyclones, severe convective storms, derechos.
- •Water: Pluvial/fluvial flash flooding, storm surges, glacial outburst floods.
- •Geologic: Fast-spreading wildland fires, landslides, mudflows, debris slides.
Regulatory Focus: Asset-level stress testing under localized, high-resolution return periods.
Chronic Risks (The Slow Burn) ⏳
Long-term shifts in climate patterns that erode asset viability and supply chain integrity.
- •Temperature: Baseline warming, cooling/heating degree day shifts, permafrost thaw.
- •Wind: Shifts in jet stream stability and prevailing monsoon trajectories.
- •Water: Relative sea-level rise, prolonged hydrological drought, ocean acidification.
- •Geologic: Coastal erosion, severe soil degradation, land subsidence.
Regulatory Focus: Decadal trajectory projections (2030/2050/2070) using IPCC SSP scenarios.
Active Mandates: 2026 Filings & Data Capture LIVE UPDATES
California (SB 253):
Scope 1 & 2 greenhouse gas reporting for covered entities with >$1B annual revenue is due by August 10, 2026 under finalized CARB rules.
California (SB 261):
Biennial climate risk reporting (> $500M revenue). Pending legal stays, entities are actively preparing physical risk disclosures.
US Federal (SEC Rules):
Federal mandatory disclosures remain constrained by judicial stays, accelerating state-level (CA/NY) and international reliance.
Canada (OSFI Guideline B-15):
Mandatory physical hazard stress testing and climate risk governance active for all FRFIs.
EU CSRD (ESRS Standards):
Wave 1 large public-interest companies filing under full ESRS double-materiality rules. Technical adjustments streamline Wave 2/3 timelines.
UK (SDR & TCFD Alignment):
FCA Sustainability Disclosure Requirements enforce strict anti-greenwashing rules and asset location validation.
UAE (CBUAE Mandate):
Mandatory physical risk stress testing for financial institutions operating under extreme heat and coastal flooding envelopes.
Australia (AASB S2):
Mandatory climate disclosures live for Group 1 entities. ASIC emphasizes strict enforcement against boilerplate disclaimers.
Singapore (ACRA / SGX):
Mandatory ISSB-aligned climate reporting for all listed issuers and large non-listed companies.
Japan (SSBJ Standards):
Finalized SSBJ standards require quantitative climate financial impacts and physical risk scoring for prime market entities.
ISSB (IFRS S1 & S2):
Global baseline standard actively adopted across 25+ jurisdictions for unified physical and transition risk disclosures.
Brazil (CVM Resolution 193):
Transitioning from voluntary framework to mandatory IFRS S1/S2 reporting for publicly listed entities in 2026.
South Africa (Prudential Authority):
Commercial banks and insurers required to model physical hazard exposure across loan portfolios and infrastructure assets.
Coming into Focus: 2027-2028 Horizon
New York
Senate Bill S3697:Scheduled physical exposure collection targeting large businesses operating within New York State.
Nigeria
SEC Regulatory Framework:Phased reporting requiring agricultural and critical infrastructure resilience disclosures.
Kenya
CBK Climate Guidance:Systemic risk guidance mandating commercial loan portfolio screening for climate vulnerability.
Ghana
Bank of Ghana Directives:Banking directives enforcing physical asset modeling across key agricultural and extraction sectors.
Philippines
SEC Disclosure Mandates:Expanded compliance standards evaluating physical typhoon and sea-level rise risks for public firms.
South Korea
KSSB Disclosure Standards:Phased mandatory disclosures for large KOSPI-listed entities focusing on supply chain physical continuity.
The needle is moving, but we are the ones holding the map. 🗺️
Stay curious, stay calibrated, and let’s find true north together.
© 2026 Cassie Greer
