“As regulatory oversight of ESG tightens in the EU and U.K., with additional disclosure and more substantive requirements in this area coming online, the U.S. landscape is becoming increasingly fractured.”

[COMMENTARY] This is a great overview of what is happening among US States.
ESG Battlegrounds: How the States Are Shaping the Regulatory Landscape in the U.S. By Leah Malone, Emily Holland, and Carolyn Houston, March 11, 2023, Harvard Law School Forum on Corporate Governance, USA.