ESG and climate disclosure
ESG and climate disclosure obligations for Technology, AI and Competition companies are no longer a single-regulator problem. The U.S. Securities and Exchange Commission's finalized climate disclosure rule (even in its current litigation-clouded form) and the European Securities and Markets Authority's CSRD-aligned reporting standards are setting parallel, partially incompatible requirements that tech firms with cross-border operations must reconcile simultaneously. Compliance teams are currently mapping their Scope 3 data collection pipelines against both frameworks to avoid a gap that surfaces at the first audit.
Watch
- SEC climate rule Phase 1 deadlines: large accelerated filers still in scope despite ongoing litigation
- ESMA CSRD double-materiality assessments now required for EU-listed tech subsidiaries
- AI system energy consumption disclosure: emerging pressure from California SB 1047 successor legislation
- FTC green claims guidance intersects with ESG marketing disclosures for consumer-facing tech products
- APAC divergence: Australia's ASIC mandatory climate reporting timeline differs from Japan FSA phasing
Recent material activity in Technology, AI & Competition
Active monitoring in place across Technology, AI & Competition. Material developments related to esg and climate disclosure will appear here as they are published.