The article discusses the regulatory developments related to Environmental, Social and Governance (ESG) in Central and Eastern Europe and Central Asia regions. It highlights the challenges faced by EU member states in fully implementing the Corporate Sustainability Reporting Directive (CSRD) and the initiation of infringement proceedings by the European Commission against 17 member states. The focus then shifts to the Corporate Sustainability Due Diligence Directive (CSDDD), imposing strict due diligence obligations on corporate operations and supply chains with a deadline set for 2026. In Bulgaria, efforts are underway to revise the National Energy and Climate Plan (NECP) to meet EU climate and energy goals, including ambitious targets for renewable energy and hydrogen investments. The country is also diversifying its nuclear supply by expanding the Kozloduy nuclear power plant. Croatia is implementing a comprehensive plan for decarbonisation, renewable energy expansion, infrastructure development for electric and hydrogen vehicles, and waste management improvements to meet EU waste reduction and recycling targets.