ESG factors have gained significant importance among investors and stakeholders, and there has been a growing demand for standardized and consistent ESG reporting to support informed decision-making. During this critical panel on the future of mandatory ESG disclosures, we will discuss:

• The SEC’s current and forward focus on ESG and its impact on financial markets in the U.S. and abroad
• Proposed legislation and guidance on improving the consistency, comparability, and usefulness of such disclosures
• Navigating a framework for materiality considerations in ESG reporting
• Aligning ESG reporting requirements with internationally recognized standards, such as those developed by the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-related Financial Disclosures (TCFD)