Question 1

What does this issue cover?

Accepted Answer

A practical overview of Fall 2023 sustainability reporting developments—CSRD/ESRS, ISSB S1/S2, SEC climate rulemaking, and California SB 253/SB 261—plus near-term actions.

Question 2

Who is affected and when?

Accepted Answer

Applicability and timing depend on jurisdiction, size thresholds, and listings. Many regimes phase in over multiple years. Use the included checklist to map your entities and deadlines.

Question 3

How do CSRD and ISSB relate?

Accepted Answer

They are complementary but not identical. CSRD/ESRS emphasize double materiality and detailed disclosures; ISSB focuses on enterprise value and global baseline comparability.

Question 4

Do we need assurance?

Accepted Answer

CSRD introduces limited assurance on sustainability information, with phased expansion. Other regimes may require attestation on specific metrics. Build controls and evidence trails early.

Question 5

What should we do in the next 90 days?

Accepted Answer

Confirm scope and timelines, run a gap assessment, prioritize Scope 3 data and controls, align governance and KPIs, and brief leadership with a resourced roadmap.

Regulatory Update: Fall 2023

The Sheet Volume 2

Regulatory Update, Fall 2023

Start your course for sustainability today.