The report examines global corporate ESG disclosure regulations, highlighting the divergence between the U.S. and EU approaches. It explores differences in materiality, taxonomy adoption, and the emphasis placed on environmental, social, or governance factors. The EU’s Corporate Sustainability Reporting Directive pushes for broader, standardized requirements, while the U.S. SEC climate disclosure proposal focuses mainly on environmental data. Both regions aim to enhance transparency but face challenges over costs, data auditing, and scope requirements, with implications for capital markets and long-term sustainability practices.

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