ESG Reporting:

Navigating the rapidly evolving ESG reporting landscape can be challenging. Adding to the complexity of preparing for various regulatory reporting requirements is the uncertainty surrounding the outcome of the litigation challenging the Securities and Exchange Commission’s (SEC) Climate Rules and the California climate laws. The change in administration resulting from the 2024 U.S. presidential election has further increased the uncertainty associated with the SEC Climate Rules. What is certain is that many U.S. entities, both public and private, will nevertheless be subject to ESG-related reporting requirements whether that’s directly as a result of reporting obligations established by other jurisdictions, like the EU’s Corporate Sustainability Reporting Directive (CSRD), or indirectly as a result of falling within the supply chains of larger entities that are subject to these regulations.

Even in the absence of any regulatory requirements, investors continue to demand insight into entities’ ESG-related risks and opportunities. While many U.S. entities have started preparing for these rapidly approaching ESG-related reporting requirements, others still need to get started.

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