ESG Reporting and Finance Digest

US Reporting Declines & Reviews

• 🔥 Trellis Survey: A survey of 3,000 U.S. businesses revealed a 17 percent fall in the number of sustainability...

Hundreds of companies skipped sustainability reports in 2025, with a survey of 3,000 U.S. businesses revealing a 17% fall in reports. Key signal for ESG reporting trends.

US climate disclosure trend: State momentum builds pressure as federal rules face scrutiny.

• California mandates Scope 1, 2, and 3 emissions...

Unlock board-ready GHG accounting with these essentials from the latest guide:

• Three core standards (Scopes 1/2/3) plus history and purpose
• Five...

Key insights from Jessica Morgenthal on shifting from sustainability limits to regenerative systems:

• Natural dunes provide self-healing climate...

• Investor push: CSRD behind Allianz's Scope 3 disclosures for investees, jumping reported emissions coverage to 77.5%.
• Sector progress: Logistics...

Growing momentum in Scope 3 implementation:

• Corporate drive: Scope 3 comprises 70%+ of footprints; 47% non-reporters plan starts soon, fueled by...

GeneCapsule's 6:02 video demystifies sustainability audits, key for ESG compliance and assurance. Covers GRI, CDP, Ecovadis alongside ESG KPIs,...

$100 oil acts as a wake-up call for real estate to prioritize energy data systems, as SEC climate disclosure rules – delayed yet advancing – make compliance non-optional for institutional owners.

California Climate Disclosure Regulations

• 🔥 Final Regulations Adopted: California has adopted final regulations for climate disclosure laws SB...

SEC launches formal review of climate disclosure rules, inviting public input on potential updates to Regulation S-K and S-X. Investor-driven signal amid U.S. federal uncertainty on reporting timelines.

• Adoption milestone: CARB approved initial regs on Feb 26, 2026 (proposed Dec 2025), setting Aug 10, 2026 first-report deadline with admin/fee...

• Record responses: Over 23,000 companies disclosed via CDP in 2025
• Score improvements: Upward trend compared to 2024
  Rising volumes highlight urgency for investor-grade voluntary reporting prep.

Carbon Draft uses the spend-based method, one of the five calculation approaches recommended by the GHG Protocol's Scope 3 Technical Guidance, for carbon emissions.

KPMG's ESG Bulletin 2026 Issue 01 provides a concise overview of key ESG regulatory developments across Hong Kong SAR, Chinese Mainland, and global standard-setters—vital for Asia-Pacific and multi-region compliance roadmaps.

Tired of manual Scope 3 mapping? This low-code Python AppScript in Google Sheets handles it:

• 1-Click classifier auto-assigns messy spend data to 15...

• Governance shift: Mandatory climate reporting reshapes CEO and Board accountability.
• Key changes outlined: Details transformations for Boards and...

• SBTi milestone: N-iX secures validation for science-based targets.
• Scope 3 success: Over 80% reduction since 2020.
• Key strategies: Supply chain...

Enhanced disclosure requirements and new questions are coming to the 2026 S&P Global Corporate Sustainability Assessment, signaling tougher sustainability benchmarking ahead.

Sustainability pros consume info constantly but retain almost none. Swap it for this exact system to learn regs, recall in 30 seconds, and avoid...