ESG Series: Part V: Navigating the Web of Climate and Sustainability Disclosure Requirements: California, EU, and SEC Frameworks

The complex and ever-shifting landscape of climate and sustainability disclosure and reporting requirements requires careful consideration and a clear plan. Although the U.S. Securities and Exchange Commission's climate disclosure rules are stayed, many companies already — or will soon need to — comply with regimes in other jurisdictions. For example:

• California passed three laws requiring disclosure of greenhouse gas emissions and climate-related financial risks.
• The European Union's Corporate Sustainability Reporting Directive (CSRD) requires annual sustainability reports.
• The United Kingdom and other jurisdictions are in varied stages of adopting the International Sustainability Standard Board's (ISSB) climate-related disclosure framework.

Deciphering these requirements can be complicated and companies will need to assess the points of overlap and where they diverge in order to develop effective cross-regulatory reporting strategies. Join us for this timely program where we will assess the key practical considerations in developing strategies for compliance, whether your company is global or domestic, public or private.