Article | ESG and sustainability regulations checklist

Global regulations are reshaping corporate sustainability. Are U.S. companies prepared for mandatory reporting?

Aug. 26, 2025 · Authored by Debbie Biddle-Castillo

The global ESG and sustainability reporting focus is shifting from being largely voluntary to a mandatory disclosure landscape. Underpinning this shift is a patchwork of global regulations with various environmental, social and governance (ESG) disclosure requirements. The jurisdiction, scope, and timeline for these regulations are incredibly dynamic challenging U.S. companies to determine the applicability and requirements. 

This article discusses the most impactful mandatory ESG and sustainability reporting regulations, which redefines the need for organizations to formalize their ESG reporting capabilities. This includes:  

1. California Climate Accountability Package: SB 253 California Climate Corporate Data Accountability Act  
2. California Climate Accountability Package: SB 261 Greenhouse Gasses: Climate-Related Risk  
3. California Voluntary Carbon Market Disclosure Rule: AB-1305 Voluntary Carbon Market Disclosures 
4. New York Climate Corporate Accountability Act  
5. New Jersey Climate Corporate Accountability Act 
6. Illinois Climate Corporate Accountability Act 
7. Corporate Sustainability Reporting Directive (CSRD)  

Organizations should determine which ESG and sustainability regulations apply to them and prepare now to protect against risks associated with inaction. Download the easy-to-follow checklist