How Companies Will Have to Report on ESG Globally: Explained

The International Sustainability Standards Board was supposed to create a single global standard for ESG reporting, cutting through an alphabet soup of voluntary rules. Instead, different countries and regions—including the EU—are creating their own, separate, reporting rules on environmental, social and corporate governance reporting. Here’s a roadmap to help comply with the different regulatory paths that are emerging.

1. What are the compulsory ESG reporting regimes?

So far there are only two—the ISSB’s and the EU’s—both starting up next year. Others, however—including Australia, Japan and the US—are writing their own national standards. Just a handful, such as the UK, intend ...