“After years of increasingly vocal demand for enhanced transparency about ESG matters from investors and other stakeholders, regulators and standard setters in various jurisdictions issued definitive proposals to transform ESG reporting in 2022.

So far this year, proposed ESG disclosures have been released in the European Union (EU) as part of the Corporate Sustainability Reporting Directive (CSRD), internationally by the International Sustainability Standards Board (ISSB), and in the US by the SEC.”

[COMMENTARY]Another great analysis of the new ESG disclosure proposals by regulatory authorities.
Navigating the ESG landscape: Comparison of the “Big Three” Disclosure Proposals, by Heather Horn, Valerie Wieman, and Andreas Ohl, October 10, 2022, Harvard Law School Forum on Corporate Governance, USA.