ESG

Finance executives hope certainty is ahead on ESG disclosures

New environmental, social and corporate governance disclosure rules can be ‘mind-blowing’, leaving finance executives to determine reporting requirements even as the list of unknowns grows

Finance executives hope certainty is ahead on ESG disclosures
Photo: Getty Images

Companies wanted 2023 to bring certainty on sustainability disclosures and regulations. They didn’t get it.

Instead, they continue to wait for an array of new and developing rules, including a climate disclosure rule from the Securities and Exchange Commission.

WSJ Logo