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Leighton Reservoir in Nidderdale, North Yorkshire, UK, with very low water levels following a prolonged heatwave and no rainfall.

4Q Update – ESG Regulation & Financial Reporting

Updates on ESG activity for the fourth quarter of 2023 include U.S. and European developments.
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This article provides details on the latest updates on global environmental, social, and governance (ESG) rule-making activity, with a focus on mandated U.S. financial statement reporting requirements. Developments include new laws in California that will impact both public and private companies, as well as effective date relief proposed in Europe where ESG reporting deadlines are looming. The updates include links to resources from FORVIS for a deeper dive.

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If you have any questions or need assistance, please reach out to a professional at FORVIS.

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