Sustainability regulation: A catalyst for transformation
ESG regulations are driving business opportunity and risk
Environmental, social, and governance (ESG) impacts can generate organizational financial and economic impact and prompt recalibration of risk and are increasingly on the agenda of corporate boards and cross-functional leadership teams. Additionally, the majority of US companies are facing an ESG regulatory landscape that is rapidly evolving both domestically and globally. For many, that may mean significant change to climate disclosure practices, and likely, a lot of questions. Deloitte's resources are here to advise you as you navigate the regulatory landscape and prepare-not only to comply, but to get ahead of change to capitalize on opportunities to transform and innovate.
Prepare for 2025 Corporate Sustainability Reporting Directive requirements
The Corporate Sustainability Reporting Directive (CSRD) requires certain companies to conduct a double materiality assessment and obtain limited assurance in their first reporting year. Assessing double materiality is an important step for companies to determine the necessary requirements for sustainability reporting.
Frequently asked questions about the EU CSRD
View the replay: Double materiality requirements under the EU CSRD
The global ESG disclosure and regulatory landscape is evolving rapidly
Learn more about recent developments from government regulators and international sustainability standard-setters.
How California's climate legislation could affect you
In September 2023, significant climate and ESG regulations were introduced in California that mandate certain large companies to disclose greenhouse gas emissions and climate-related financial risks. On September 27, 2024, state senate bill SB-219 was signed into law. These regulations can be seen as catalysts for transformative change and opportunities for businesses to differentiate themselves in the market.
Read our comprehensive analysis on the sweeping impacts of California’s Climate Legislation
Reporting deadlines remain unchanged under SB-219
Kristen Sullivan
Chris Ruggeri
Jenny Lynch
