A comparison of the US SEC rule, the EU’s ESRS, and the International ISSB standards across their key elements.
A great resource from the IFC – International Finance Corporation exploring materiality, implementation dates, scope, GHG reporting, and and assurance.
Note: In the state of California legislation is coming in for anyone who is doing business in California – Senate Bill 253 (GHG emissions) and 261 (climate risks).
October 21, 2024
