Comparing sustainability standards and regulations: ESRS, IFRS S1/S2, SEC Climate Rule, and CA SB 253/261

This report from the ERM Institute provides a comprehensive assessment of four key sustainability standards and regulations. It provides a brief overview of the regulations and standards; compares key elements, such as jurisdiction, time to implementation, non-compliance penalties, and reporting requirements; and provides an overview of climate-specific disclosure requirements. This resource will be especially beneficial to sustainability and compliance professionals, and is a good primer for senior leaders.