The global ESG reporting landscape: A comparison of proposals

Published on: Jun 10, 2022

In March 2022, the SEC issued a proposed rule to enhance and standardize public company disclosures about climate and the International Sustainability Standards Board launched a consultation on its first two proposed standards related to general sustainability and climate disclosures. In April, the European Financial Reporting Advisory Group released draft European Sustainability Reporting Standards. We’ll discuss:

  • Key requirements of the proposals and market developments
  • How they compare to each other, including materiality considerations
  • Observations and considerations for multinational companies that may need to report under both standards

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