Episode 12 - Climate Disclosure Rules: Preparing For Regulatory Oversight

MoFo Perspectives Podcast

The twelfth episode in this series focuses on “Climate Disclosure Rules: Preparing For Regulatory Oversight,” with Kristina Wyatt, Deputy General Counsel and Chief Sustainability Officer at Persefoni, and Neil Stewart, Director of Corporate Outreach at the International Sustainability Standards Board (ISSB). The discussion was led by Jackie Liu. This year witnessed an unprecedented increase in climate disclosure rules – mandatory and voluntary. The regulations and standards follow increased demands for standardization and reliance on climate-related disclosures by stakeholders, including investors and consumers. As regulations such as California’s Climate Accountability (CCA) package proliferate and the industry coalesces around voluntary standards such as the ISSB’s IFRS S1 and IFRS S2 standards, the importance of preparing and positioning for alignment is apparent. The discussion will provide a comprehensive overview of climate disclosure regulations in the U.S. and EU, specifically the EU’s CSRD, CCA, and the ISSB Standards, along with insights on what is on the horizon and how companies can sufficiently prepare for reporting requirements in this everchanging landscape.