Acts, rules, notifications & schemes

Empowers CPCB and SPCBs to declare air-pollution control areas, set standards, and require consent for emissions. Companion to the Water Act and the EPA 1986 umbrella.

'Consent to Establish' and 'Consent to Operate' are the core operating permits for polluting industry. Section 25 of the Water (Prevention and Control of Pollution) Act 1974 bars establishing or operating any industry or process likely to discharge sewage or trade effluent without the State Board's prior consent; Section 21 of the Air (Prevention and Control of Pollution) Act 1981 does the same for operating an industrial plant in an air-pollution-control area. Consents are granted by the State Pollution Control Boards, with conditions and validity keyed to the Red / Orange / Green / White category of the activity. ('CTE' and 'CTO' are the Boards' administrative labels; the statutes themselves use the word 'consent'.)

Master notification under the Environment (Protection) Act 1986 governing the prior environmental clearance (EC) regime for industrial, infrastructure and mining projects. Routed through PARIVESH 2.0 since 2023; an Oct 2025 Office Memorandum streamlined EC + Consent to Establish workflows by integrating SPCB OCMMS data.

Umbrella legislation enacted after Bhopal granting MoEFCC sweeping powers to set environmental standards, declare protected areas, and notify rules. Most subordinate rules (HOWM, Plastic Waste, E-Waste, Battery Waste, Wetlands, EIA, Coastal etc.) are issued under EPA 1986.

Time-bound programme to cut PM10 by 40% by FY26 across 131 non-attainment cities. Implementation tracked via the PRANA portal.

Foundational statute that created CPCB and SPCBs and the consent regime. Sets standards for trade-effluent discharge and authorises legal action and closure of polluting industries.

AASB S1 (general sustainability) and AASB S2 (climate) — Australia's adoption of ISSB IFRS S1/S2 with local modifications. Mandatory from FY beginning 1 Jan 2025 for Group 1 (>A$500m revenue or >500 employees), with phased rollout to Group 2 (FY26) and Group 3 (FY27).

Two California laws creating mandatory climate disclosure: SB-253 requires Scope 1, 2 (and from 2027 Scope 3) GHG emissions reporting with assurance; SB-261 requires biennial climate-related financial-risk reports aligned with TCFD/ISSB. Implementing rules being finalised by CARB; first SB-253 reports due 2026 for FY2025, SB-261 reports due Jan 2026.

EFRAG-developed voluntary standard giving SMEs (including non-EU suppliers) a proportionate, ESRS-aligned template to respond to data requests from large customers, banks and investors. Final version published Dec 2024.

HKEX's New Climate Requirements aligned with ISSB IFRS S2. LargeCap issuers must make full Scope 1–3 disclosures from 1 January 2026. Other Main Board issuers comply on a 'comply or explain' basis with phased mandatory uplift.

Sustainability Standards Board of Japan finalised three standards: Universal Standard, Theme-based Standard 1 (general) and Theme-based Standard 2 (climate). Aligned with ISSB IFRS S1/S2 with Japan-specific modifications. Mandatory for Prime Market issuers > JPY 3tn from FY beginning 1 Apr 2026.

XRB's NZ CS 1/2/3 — the world's first economy-wide mandatory climate disclosure regime, in force since FY2023. Late-2025 amendments narrowed scope by raising the listed-issuer threshold from NZ$60m to NZ$1bn market cap and removing managed investment scheme managers; assurance and Scope 3 expectations preserved for in-scope CREs.

Business Responsibility and Sustainability Report. The Core subset of 49 KPIs requires reasonable assurance per the SEBI phasing schedule. Industry Standards (Dec 2024) by ASSOCHAM/FICCI/CII clarify computation. Value-chain disclosures for the top 250 are voluntary in FY25-26 and assurance is voluntary in FY26-27 (most recent SEBI clarifications).

First-of-its-kind statutory ERP framework. Introduces Category I (full-scope ESG) and Category II (issue/sector specific) ERP licences, with disclosure, conflict-of-interest and methodology obligations. Master Circular dated 12 Jul 2023 consolidates operational rules. SEBI-licensed ERPs include CRISIL ESG, ICRA ESG, CareEdge ESG and Acuité ESG.

Phased mandatory climate disclosures aligned with ISSB IFRS S2: all SGX-listed issuers must report Scope 1 + 2 emissions from FY2025, and Scope 3 from FY2026. Large non-listed companies brought into the regime from FY2027 with the Accounting and Corporate Regulatory Authority (ACRA) co-administering.

SEC's final rule (Mar 2024) requiring registrants to disclose climate-related risks, governance, strategy, transition plans, financial impacts and (for larger filers) Scope 1 and 2 GHG emissions on a phased timeline. Implementation stayed Apr 2024 pending litigation; rule rescinded / replaced by superseding rulemaking remains a live regulatory question.

Run by the Bureau of Energy Efficiency under the Energy Conservation Act. Each appliance carries a 1- to 5-star label based on energy efficiency. Star bands are revised on a tightening trajectory (typically every 2-3 years). Penalty for non-compliance up to ₹50,000 per offence under the EC Act 2022 amendment, plus product recall powers. Recent: ceiling fan star labelling moved from voluntary to mandatory (Jan 2023); 2026 air-conditioner trajectory raises minimum 1-star ISEER significantly.

Energy Conservation Building Code (commercial) and Eco-Niwas Samhita (residential envelope code) prescribe envelope, lighting, HVAC and renewable energy minimums for new construction. Adopted by states with local amendments; aligned with EC (Amendment) Act 2022 expansion of building scope.

Targets 5 MMT/yr of green hydrogen production capacity by 2030, with the SIGHT (Strategic Interventions for Green Hydrogen Transition) scheme funding electrolyser manufacturing and green-hydrogen production. H2 Hubs notified Oct 2025; Green Hydrogen Certification India (GHCI) launched Apr 2025.

Mandatory market-based EE trading scheme run by BEE under the Energy Conservation Act. Each cycle DCs receive specific energy consumption (SEC) targets; over- or under-achievers trade Energy Saving Certificates (ESCerts) on power exchanges. Cycle VII (2022–25) is the closing cycle as PAT is being subsumed into CCTS.

Annual minimum percentage of total electricity that obligated entities must source from renewables (and energy storage from FY24). Trajectory ramps to ~43.3% RPO and 4% ESO by FY30, with sub-RPOs for wind, hydro and distributed RE. Compliance via physical PPAs or RECs (Solar / Non-Solar) traded on IEX / PXIL.

EPR regime for batteries. Feb 2025 amendment ramped recycling efficiency to 90% by FY27 and introduced a recycled-content mandate from FY27-28 (20% by FY30-31).

Replaces the 2016 Rules. Introduces a fully digital EPR regime through the CPCB e-Waste portal, sets recycling targets, and mandates registration for all stakeholders.

End-to-end regulation covering carbon-footprint declarations, recycled-content thresholds, performance & durability, supply-chain due diligence (cobalt, natural graphite, lithium, nickel), labelling and the EU Digital Battery Passport. Phased applicability through 2025–2030.

Governs hazardous waste lifecycle — generation, storage, transport, treatment, disposal — and transboundary movement under the Basel Convention. CPCB-issued authorisations and the Form 10 manifest are mandatory.

Establishes Extended Producer Responsibility for plastic packaging in India. The 2024 and 2026 amendments stiffened recycled-content mandates and introduced reuse targets for rigid bottles. CPCB administers via the centralised EPR portal.

Establishes the National Biodiversity Authority (NBA) and State Biodiversity Boards (SBBs). The 2023 amendment liberalised the regime for AYUSH practitioners and codified penalties (replacing imprisonment with fines for several offences).

Restricts diversion of forest land. The 2023 amendment (Van Adhiniyam) narrowed the Act's scope and clarified exemptions for strategic and security infrastructure within 100 km of borders, drawing legal challenge before the Supreme Court.

The Boilers Act 2025 (Act 12 of 2025; assented 4 April 2025) re-enacts and replaces the colonial-era Boilers Act 1923, retaining the core regime: a boiler must be registered before use, and periodically inspected and certified. Technical construction and inspection standards are set by the Indian Boiler Regulations (IBR) 1950. Small vessels below the prescribed capacity / pressure are excluded. Confirm your state's commencement and transitional provisions, as enforcement is state-administered.

Made under the Environment (Protection) Act 1986 (G.S.R. 347(E), 1996), these Rules build the chemical-accident response system — Central, State, District and Local Crisis Groups — and require off-site emergency plans plus a published list of Major Accident Hazard (MAH) installations. They work together with the MSIHC Rules 1989.

The foundational statute that regulated health, safety, welfare, working hours, leave and hazardous-process controls for factory workers — the factory licence (Section 6), annual returns and hazardous-process duties (Sections 41A–41H). It stands repealed from 21 November 2025, subsumed into the Occupational Safety, Health and Working Conditions (OSH) Code 2020. State factory rules, case law and references remain relevant during the transition, but new registrations and licences now run under the OSH Code.

There is no central Fire Act — fire safety is a State subject. The technical baseline is the National Building Code of India (NBC 2016, Part 4 'Fire and Life Safety'), a Bureau of Indian Standards (BIS) standard adopted by reference in state and municipal building bye-laws; BIS has since published SP 7:2026 (National Building Construction Standards) as the successor, which states are expected to migrate to — confirm the edition your state currently enforces. State Fire & Emergency Services issue the Fire NOC / Fire Safety Certificate, generally for buildings above ~15 m, 'special buildings', and large mixed occupancies, following the structure of the MHA Model Fire Service Bill that states adopt.

MSIHC governs the safe manufacture, storage and import of hazardous chemicals. An occupier crossing a schedule threshold quantity must notify the site, prepare an on-site emergency plan and a Safety Report, and report any major accident to the authority. The Rules operate alongside the Chemical Accidents (EPPR) Rules 1996 and the hazardous-process provisions now carried by the OSH Code.

The OSH Code consolidates 13 central labour-safety statutes — the Factories Act 1948, Mines Act 1952, Contract Labour Act 1970, BOCW Act 1996, Inter-State Migrant Workmen Act 1979, Dock Workers Act, Plantations Labour Act, Beedi & Cigar, Motor Transport, Working Journalists, Sales Promotion and Cine-Workers Acts — into a single Code. It came into force on 21 November 2025 (S.O. 5321(E)); the Occupational Safety, Health and Working Conditions (Central) Rules 2026 were notified on 8 May 2026 (G.S.R. 345(E)). Because the 'appropriate Government' is often the State, actual registration and licensing depend on each state notifying its own rules — coverage is currently uneven.

PESO administers a cluster of safety-licensing instruments: the Explosives Act 1884 + Explosives Rules 2008, the Petroleum Act 1934 + Petroleum Rules 2002, the Gas Cylinders Rules 2016 and the SMPV(U) Rules 2016 (the latter two made under the Explosives Act). Any site manufacturing, storing or transporting explosives, petroleum, LPG / industrial gases or pressure vessels above the prescribed limits needs a PESO licence. A 2024 public consultation proposed repealing/replacing the Explosives Act 1884 — a proposal only, not yet enacted; worth monitoring.

The Act provides immediate, no-fault relief to people harmed by accidents while a hazardous substance is being handled. An owner handling a hazardous substance above the notified quantity must take out public-liability insurance before commencing and contribute an equal amount to the Environment Relief Fund (Section 4A). Relief is on a no-fault basis — the claimant need not prove negligence (Section 3) — and the District Collector verifies accidents and awards relief (Sections 5–7).

Replaces the BIS Act 1986 and modernises India's standards regime. Two compulsory-conformity routes: ISI Mark scheme for traditional products (Schedule under each QCO) and Compulsory Registration Scheme (CRS) for electronic and IT products. The Government has aggressively expanded QCO coverage post-2020 to address quality and import-substitution goals; 2024-26 QCOs added stainless steel, polymer-grade products, footwear, and several chemicals.

India's first comprehensive data-protection statute. Replaces the Section 43A regime under the IT Act 2000. The DPDP Rules 2025 (notified Mar 2025) operationalised consent management, breach notification (within 72 hours to the Data Protection Board and to affected principals), children's data (verifiable parental consent for under-18s), retention limits and the Significant Data Fiduciary classification criteria. The Data Protection Board of India was constituted in mid-2025 with phased enforcement.

Central Drugs Standard Control Organisation (CDSCO) administers the Drugs and Cosmetics Act 1940 along with state Drug Controllers. Manufacturing licences (Forms 25/28), import registration (Form 41/42), clinical trial approvals under the New Drugs and Clinical Trials Rules 2019, and the risk-based Medical Devices Rules 2017 govern product introduction. Recent reforms: New Drugs Act draft Bill (2025) intended to consolidate and replace the 1940 Act; mandatory QR-code-based traceability for top 300 drug brands (2024 onwards).

Single integrated statute for food safety in India administered by the Food Safety and Standards Authority of India (FSSAI). Licensing is mandatory before commencing food-related business; product approvals, labelling (FSSAI logo + licence number on every package), and Food Safety Compliance System (FoSCoS) returns are required. Recent amendments: FoSCoS portal upgrades, e-commerce-specific labelling rules (2024), and tightened front-of-pack nutrition labelling consultation (2025).

IEC is the entry-ticket for cross-border trade. Issued instantly online via the DGFT portal post the 2021 PAN-linkage; a once-per-year online update is mandatory between April and June each FY. Foreign Trade Policy 2023 introduced a 'WTO-compatible' incentive structure (RoDTEP, RoSCTL), simplified the EPCG scheme and consolidated the Advance Authorisation framework. Sector-specific export quality controls and SCOMET (Special Chemicals, Organisms, Materials, Equipment and Technologies) licensing run alongside.

Udyam Registration is technically voluntary but is the gateway to MSME benefits: priority-sector lending, government tender preferences, IPR fee subsidies, ZED certification incentives, and most importantly the Income Tax Act Section 43B(h) protection — buyers face disallowance of expense if MSME suppliers are not paid within 45 days. The Apr 2025 threshold revision broadened MSME definitions, pulling in many companies previously above the Medium threshold. Trade Receivables Discounting System (TReDS) onboarding became mandatory for buyers > ₹250 cr turnover (Mar 2024 amendment).

Voluntary fleet renewal programme creating an RVSF network and incentives. Linked to BS-VI Stage-II RDE norms, FAME / PM E-DRIVE for EVs and Battery EPR for batteries.

Hybrid compliance + offset domestic emissions trading scheme administered by BEE under the EC (Amendment) Act 2022. Obligated entities receive sector-specific GHG-intensity targets and trade Carbon Credit Certificates (CCCs); voluntary projects can issue offset CCCs through Accredited Carbon Verifiers (ACVs).

Separate cap-and-trade scheme introduced via the 2023 EU ETS revision. Applies upstream to fuel distributors; cost expected to pass through to end-consumers. Operational reporting from 2025; allowance trading from 2027 with a Social Climate Fund cushioning vulnerable households.

Amends the Energy Conservation Act 2001 to enable a domestic carbon market in India, expand the energy-efficiency regime to large commercial buildings and select vehicles, and empower the Government to specify carbon credit certificate (CCC) trading. Foundational law for the Carbon Credit Trading Scheme (CCTS).

Sets a tightening limit on the GHG-intensity of energy used on board (gCO2eq/MJ) — a 2% reduction from 2025 stepping up to 80% by 2050 — with a sub-target encouraging RFNBOs (renewable fuels of non-biological origin) from 2030. Pooling and banking flexibilities allowed.

Voluntary, market-based programme administered by ICFRE on behalf of MoEFCC. Issues Green Credits for eligible environmental actions, separate from carbon credits. The 2025 revision shifted plantation methodology from tree count to canopy density and survival to address greenwashing concerns.

IMO's revised GHG Strategy commits to net-zero international shipping by or around 2050 with indicative checkpoints for 2030 (20–30% GHG cut) and 2040 (70–80%). Mid-term measures — a global fuel standard and an economic measure (GHG levy/contribution) — are being finalised at MEPC for adoption 2025–2027.

Indi's 2022 update commits to a 45% GDP-emissions intensity reduction by 2030 (vs 2005), 50% non-fossil installed capacity by 2030, and a 2.5–3 GtCO2e cumulative carbon sink. The Mar 2026 update raises ambition to roughly 47% intensity cut and 60% non-fossil capacity by 2035. The Long-Term Low-Emission Development Strategy (LT-LEDS, 2022) outlines pathways for power, transport, industry, urban, forests, finance.

UK's own CBAM legislated in 2024–25; goes live 1 January 2027 with quarterly liability cycles. Embedded emissions priced against the UK ETS carbon price net of any verified carbon price already paid in the country of production. Free allocation for UK ETS sectors covered by CBAM phases out from 2027 over an indicative nine-year trajectory.

Prohibits employment of any child below 14 in any occupation or process, and bars adolescents (14–18) from hazardous occupations / processes (Sections 3 and 3A), following the 2016 amendment that renamed the Act and aligned it with the Right to Education. It was NOT subsumed by the four labour codes and remains in force as standalone law. Child-labour and human-rights assurances feed BRSR Principle 5 and buyer / supply-chain due diligence (e.g. EU CSDDD and forced-labour rules).

Consolidates nine social-security laws (EPF, ESI, Gratuity, Maternity Benefit, Employees' Compensation and others). It carries forward EPF coverage at establishments with 20+ employees and ESI at 10+, and for the first time brings gig and platform workers into a social-security framework: aggregators contribute 1–2% of their annual turnover (capped at 5% of the amount payable to such workers) to a social-security fund. In force 21 November 2025; Central Rules notified 8 May 2026.

One of the four labour codes (in force 21 November 2025; Central Rules 8 May 2026). It consolidates the Minimum Wages Act, Payment of Wages Act, Payment of Bonus Act and Equal Remuneration Act. Headline changes: a single statutory definition of 'wages' that caps excluded allowances at 50% of total remuneration (raising PF and gratuity bases), a national floor wage below which no state minimum wage may fall (Section 9), and universal coverage of minimum-wage and timely-payment rules.

Mandates 2% of average net profits to be spent on CSR through Schedule VII activities. The 14 Jul 2025 amendment introduced the new web-based CSR-1 form and stricter NGO due-diligence. The Corporate Laws (Amendment) Bill 2026 proposes raising the profit trigger from ₹5 cr to ₹10 cr.

Prohibits placing on the EU market, making available or exporting any product made wholly or partly with forced labour. Member-state and Commission authorities can investigate and order withdrawal/destruction. Applies from 14 December 2027.

Parliament consolidated 29 central labour laws into four Codes — Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020 and the Occupational Safety, Health and Working Conditions (OSH) Code 2020. All four came into force on 21 November 2025, and the Central Rules under all four were notified together on 8 May 2026; on commencement, 29 older central labour statutes (including the Factories, Mines, Contract Labour and BOCW Acts) stood repealed. State-level rules govern much of the day-to-day compliance and are still being notified state by state. Key business-impact items: a unified statutory 'wages' definition, the retrenchment / standing-orders threshold raised from 100 to 300 workers (IR Code), gig and platform-worker coverage (SS Code), and a higher factory threshold of 20-with-power / 40-without (OSH Code). See the individual Wage Code, IR Code, Social Security Code and OSH Code entries for detail.

Consolidates the Industrial Disputes Act, Trade Unions Act and the Industrial Employment (Standing Orders) Act. It raises the threshold for mandatory certified Standing Orders and for prior government permission for lay-off / retrenchment / closure from 100 to 300 workers, statutorily recognises fixed-term employment (with pro-rata statutory benefits), introduces a re-skilling fund for retrenched workers, and adds 'negotiating union' rules (51% membership). In force 21 November 2025; Central Rules notified 8 May 2026.

Vishaka guidelines codified into statute. Mandates an Internal Committee (IC) at every workplace with ≥10 employees, an annual report filing with the District Officer, awareness training, and a defined 90-day inquiry timeline. The 2025 Supreme Court direction (We the Women of India) tightened District Officer reporting and pushed states to publish Local Committee details. Companies Act §134 + 197 require POSH compliance disclosure in the Board's Report and the BRSR Section A.

Disclosure regime classifying investment products by sustainability characteristics (Article 6, 8, 9) and requiring entity-level + product-level Principal Adverse Impact (PAI) reporting. SFDR Level 2 RTS in force since Jan 2023; comprehensive review under way.

Classification system defining which economic activities are environmentally sustainable. Six environmental objectives; activities qualify only if they substantially contribute to one, do no significant harm (DNSH) to the others, and meet minimum social safeguards.

IFSCA's listing regulations 2024 and accompanying sustainable finance guidance recognise GSS+ and Transition Bonds, mandate at least 5% sustainable deployment for IBUs, and apply anti-greenwashing principles (Oct 2024).

Draft framework released Feb 2024 mandating phased climate-related financial risk disclosures aligned with TCFD (now ISSB IFRS S2). Phased applicability begins FY26 onwards.

FCA's anti-greenwashing rule and four investment labels (Sustainability Focus, Sustainability Improvers, Sustainability Impact, Sustainability Mixed Goals) plus product/entity disclosure obligations under PS23/16. Naming and marketing rules effective Dec 2024.