Not many are legally required to at the moment, as far as I know. The car companies that got in trouble last year had to come up with plans to recover from their scandals and bankruptcy. Many companies now are choosing to make carbon plans that are available to the public as a way to show a good face to the public. It is good PR to do something like this if your competitors are trying to avoid approaching the issue.
It depends on the industry and country, but those kind of regulations are pretty easy to skirt by basing production in a country like China.
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