Regulatory Shifts in ESG: What Comes Next for US Companies?
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ESG Reporting

Regulatory Shifts in ESG: What Comes Next for US Companies?

/ Report

The environmental, social & governance (ESG) regulatory landscape is increasingly fragmented, with federal climate disclosure rules stalled in the US, while state-level mandates gain momentum and EU regulations face uncertainty. This report analyzes the major US and international ESG disclosure regulations on corporate radars in 2025 and shares practical recommendations for governance and compliance. 

The environmental, social & governance (ESG) regulatory landscape is increasingly fragmented, with federal climate disclosure rules stalled in the US, while state-level mandates gain momentum and EU regulations face uncertainty. This report analyzes the major US and international ESG disclosure regulations on corporate radars in 2025 and shares practical recommendations for governance and compliance. 

Authors

Christine Guinessey

Christine Guinessey Christine Guinessey

Senior Program Manager, Governance & Sustainabilit…
The Conference Board

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Andrew Jones, PhD

Andrew Jones, PhD Andrew Jones, PhD

Principal Researcher, Governance & Sustainability …
The Conference Board

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