“Stricter European Union, U.S. and global rules are being introduced, mostly in time for the 2024 reporting season, to replace a patchwork of voluntary private sector practices for listed companies to make climate-related disclosures.”

[COMMENTARY] That most companies are not ready for new ESG rules is unsurprising as many companies are unaware of what is required of them.
Three-quarters of firms globally are not ready for new ESG rules, KPMG finds, by Reuters, September 26, 2023, UK.