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Gemma Bucknall

ESG Reporting Requirements Across the EU, UK, and USA

Updated: Jun 6



Environmental, Social, and Governance (ESG) reporting is becoming an integral part of business operations worldwide, helping to assess risks and opportunities related to sustainability. The requirements for ESG reporting vary significantly across regions, notably the EU, UK, and USA. Understanding these obligations is crucial for companies operating in these jurisdictions.

EU Regulations

The European Union, the Corporate Sustainability Reporting Directive (CSRD) will soon require companies to provide detailed reporting on their sustainability practices. This directive broadens the scope of the previous Non-Financial Reporting Directive (NFRD), covering all large companies and listed SMEs. Reports must include sustainability matters such as environmental rights, social rights, human rights, and governance factors. The CSRD will also require third-party assurance to verify the information provided.

UK Framework

The UK has introduced its own standards, the UK Sustainability Disclosure Standards (UK SDS), which align with the global baseline set by the International Sustainability Standards Board (ISSB). These standards are part of the UK's green finance strategy, aimed at supporting sustainable investment. Companies will need to adhere to these standards, which are still under consultation, with final decisions expected by mid-2024.

US Requirements

In the USA, ESG reporting is not universally mandated, but significant changes are on the horizon. The Securities and Exchange Commission (SEC) has proposed rules that would require publicly traded companies to disclose climate-related risks and greenhouse gas emissions. Some states like California have already implemented regulations requiring large companies to disclose their emissions.


As global attention to ESG factors increases, companies are advised to stay ahead of regulatory changes by adopting robust reporting practices. These regulations not only support transparency and accountability but also enhance the ability to attract investment from increasingly conscientious investors.

For a deeper dive into the specifics of these regulations and what applies to your business please contact us and we'll be happy to help you.

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