Emmanuelle Palikuca

Global sustainability reporting has hit a great reset Sustainability reportingis entering a new era. Regulatory shifts, evolving standards and rising stakeholder expectations are reshaping the landscape, creating both challenges and opportunities for organizations worldwide. Demand for consistent, comparable and decision-useful information continues to push voluntary standards toward harmonization, while jurisdictions move closer to mandatory frameworks. The result: a reporting environment that is more complex, but also more transparent, globally aligned and investor-focused. Global snapshot US:While the SEC’s climate disclosure rule is paused, states are moving ahead. California’s SB 253 and SB 261 require Scope 1, 2, and (eventually) 3 GHG…