Reporting


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    Governance to remain a ‘focal point’ for shareholders this proxy season: report

    “Companies now face a proxy environment defined less by volume and more by discretion, legal complexity, and evolving investor expectations,” a report from The Conference Board said.

    By April 1, 2026
  • An oil storage tank seen with the TotalEnergies logo.
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    Sean Gallup via Getty Images
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    TotalEnergies reassessing 2050 net-zero ambitions, won’t set transition plan

    The French energy company won’t be able to set a transition plan or net-zero targets because European regulations require such plans to align with the Paris Agreement’s goal of limiting warming to 1.5 degrees Celsius, which may be out of reach.

    By March 27, 2026
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    Top 5 stories from ESG Dive

    The landscape for ESG continues to shift, as U.S. exits from major climate agreements and organizations are juxtaposed with states forging ahead with their own climate disclosure laws.

    By ESG Dive staff
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    Businesses prepping for California EPR and recyclability laws amid lawsuit

    A lawsuit filed last week centers on SB 343, California’s forthcoming labeling law. But SB 54 concerns loom. “It’s a lot to balance in one year,” said Liz Morris of Anthesis Group.

    By Maria Rachal • March 27, 2026
  • A concept rendering of the $5.8 billion BlueOval SK Battery Park in Glendale, Kentucky.
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    Courtesy of Ford Motor Co.
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    Layoffs delayed at Kentucky EV battery plant

    Ford recently announced it was dissolving BlueOval SK, a $11.4 billion EV battery joint venture and its largest manufacturing commitment in the company’s history.

    By Eric Walz • March 24, 2026
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    Apparel industry not decarbonizing fast enough: report

    Recent years have seen only marginal improvement, far below what is required to meet international climate targets.

    By Lauren Schenkman • March 23, 2026
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    GreenBiz26: Working as a sustainability team of one

    “I realized very quickly that the sustainability budget was the hiring decision,” Hamilton Company’s sustainability manager said at the annual sustainable business conference.

    By March 20, 2026
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    EU companies pursue sustainability reporting despite CSRD rollbacks: report

    Reporting, while no longer mandatory for some companies, has already become integrated with financial strategy and risk management, findings from a recent survey suggest.

    By Lauren Schenkman • March 19, 2026
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    Spencer Platt via Getty Images
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    Net-Zero Asset Owners Alliance updates guidance, unveils transition targets

    The latest guidance includes quantitative climate solutions investment targets and introduces a target category to support companies in high-emitting sectors with credible transition plans.

    By March 16, 2026
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    Courtesy of SK Battery America.

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    Nearly 1,000 workers laid off at Georgia EV battery plant

    SK Battery America is slashing its Commerce site workforce to 1,600, citing electric vehicle market conditions.

    By Sara Samora , Nathan Owens • March 12, 2026
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    Ian Waldie via Getty Images
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    How Mars, Meta, Patagonia and L’Oréal are tackling scope 3 emissions: GreenBiz26

    As companies look to understand their supply chain emissions, a panel at last month’s annual sustainable business conference detailed differing approaches to decarbonizing value chains.

    By March 4, 2026
  • Steam rises from factory pipes in a city and the sky behind the pipes is bright pink and orange.
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    EPA delays greenhouse gas reporting as it moves to shut down program

    Covered entities for the Greenhouse Gas Reporting Program will not be required to submit 2025 emissions data until October. By then, the agency may have already repealed the requirement.

    By Jacob Wallace • March 4, 2026
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    Vanguard settles coal antitrust suit with Republican states for $29.5M

    The settlement severs the asset manager from the litigation alleging it conspired with BlackRock and State Street to “artificially constrict the coal market.”

    By March 2, 2026
  • California Gov. Gavin Newsom speaks during a news conference
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    Justin Sullivan via Getty Images
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    CARB approves California’s climate disclosure regulations

    The California Air Resources Board, tasked with enforcing the state’s climate disclosure laws, will require companies to report scope 1 and scope 2 emissions by August this year.

    By Feb. 27, 2026
  • A conference participant walks past a spinning representation of Planet Earth during the UNFCCC COP27.
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    Sean Gallup via Getty Images
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    Net-Zero Asset Managers relaunches with reduced US presence

    The UN-backed climate alliance has more than 250 signatories in its new iteration, though changes to its commitment statement were not enough to bring large U.S. institutions back into the fold.

    By Feb. 26, 2026
  • a set of flags multicolored flags representing the European Union and associated nations wave outside of its headquarters.
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    European Council adopts simplified sustainability reporting laws

    The changes to the Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive now need to be integrated at the national level in the European Union.

    By Feb. 25, 2026
  • A multiple-rowed green glass modern building facade reads, " US United States Securities and Exchange Commission."
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    Alamy
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    SEC further extends compliance period for Names Rule to 2027-28

    The Securities and Exchange Commission delayed compliance for funds with over $10 billion in AUM until 2027 and for funds with less than $10 billion until 2028.

    By Feb. 20, 2026
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    Lukas Schulze via Getty Images
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    Companies prioritizing scope 3 disclosures, despite regulatory uncertainty

    The vast majority of sustainability leaders are accelerating their scope 3 reporting, according to a new survey from sustainability services company Sphera.

    By Lauren Schenkman • Feb. 17, 2026
  • The New York State Capitol Building in Albany, New York
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    New York Senate passes bill targeting corporate climate disclosures

    The Empire State’s Senate greenlit a bill that would require large companies doing business in the state to disclose their emissions. The bill is similar to California’s SB 253.

    By Feb. 13, 2026
  • An aerial view of the Shotwick Solar Energy Park on February 25, 2025 in Deeside, Wales.
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    Christopher Furlong via Getty Images
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    First Solar releases poll showing support for solar among GOP voters

    When asked if all forms of electricity generation, including utility‑scale solar, should be allowed to compete fairly in the marketplace without political interference, 79% of GOP-aligned voters surveyed agreed.

    By Diana DiGangi • Feb. 10, 2026
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    Peter Macdiarmid via Getty Images
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    GHG Protocol debuts carbon accounting standard for land sector

    The standard seeks to track greenhouse gas emissions and carbon dioxide removals from agricultural land use and offers a global benchmark for measuring such metrics.

    By Feb. 3, 2026
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    Chip Somodevilla via Getty Images
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    Keeping tabs on the state of ESG in 2026

    A closer look at some of the biggest trends impacting the ESG space this year, from how companies talk about sustainability to their plans on navigating a complex disclosure landscape.

    By , Jan. 29, 2026
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    Deep Dive

    Companies face fragmented climate risk disclosure landscape in 2026

    After the U.S. and European Union signaled an end to a growing regulatory consensus in 2025, businesses are bracing for a more complex environment this year.

    By Jan. 29, 2026
  • Solar panels and wind turbines in a desert landscape.
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    Mario Tama via Getty Images
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    Companies with validated science-based climate targets hit 10,000: SBTi

    The Science Based Target initiative said validated companies represent over 40% of global market capitalization and include major names like Danone, McLaren Racing and Lenovo.

    By Jan. 23, 2026
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    Deep Dive

    Most companies are staying the course on ESG — just talking about it less

    While companies have increasingly downplayed or avoided announcing their sustainability efforts, experts say they “remain on the same trajectory.”

    By Jan. 22, 2026
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    Spencer Platt via Getty Images
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    PepsiCo CEO says sustainability debate needs a ‘reframe’ at Davos

    Corporate strategy debates shouldn’t pit sustainability against profitability, but see it as a short-term versus long-term risk issue, Ramon Laguarta said during a World Economic Forum event.

    By Jan. 21, 2026