ERM：2024年新的披露格局-比较可持续发展标准和法规报告：ESRS、IFRS S1/S2、SEC气候规则和 CA SB 253/261（英文版）

• The proliferation of climate- and sustainabilityrelated disclosure requirements across jurisdictions means companies will likely need to comply with more than one regulatory framework. • Companies subject to multiple regulations may feel an additional reporting burden as they approach compliance; understanding the similarities and differences between each regulation’s requirements may improve disclosure accuracy and efficiency. • There is considerable overlap across major sustainability-rel