Corporate Climate Disclosures: Regulation Across Jurisdictions

In the last few years, the world has seen a proliferation of regulations requiring companies to publish climate-related disclosures. Companies are now facing overlapping — and to some extent differing — requirements in different jurisdictions. This note compares key aspects of climate-related disclosures required in the United States (U.S.), California, the United Kingdom (UK), and the European Union (EU), as well the reporting standards set out by the International Sustainability Standards Board (ISSB), which a number of jurisdictions have adopted or are considering. Before diving into this comparison, we provide an overview of the regulations and suggest some practical steps for compliance.