“Investors and companies must navigate major differences in US and international reporting frameworks.”

[COMMENTARY] A few years ago I was hopeful that the major US, EU, and other securities regulators could arrive at common corporate ESG-sustainable reporting frameworks. However, this appears less likely now. The result could be significantly added burdens for investors and all stakeholders in arriving at satisfying conclusions to their company ESG-sustainability questions.
2 Major Changes to the SEC Climate Rule, and What They Mean for Investors, by Lindsey Stewart, May 20, 2024, Morningstar, USA.