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New Developments in Environmental, Social and Governance (ESG) Disclosure for Companies

November 3, 2025
CIRI
ESG, Investor Relations

Since CIRI's last Backgrounder on this topic in February 2025, the pace of new developments in the area of ESG standards and regulatory disclosure has slowed. The most significant development has been the cessation of all progress by the U.S. Securities and Exchange Commission toward the development of climate disclosure rules for listed companies. With mandatory climate disclosures effectively ended, regulators in other jurisdictions, including Canada, have paused their own work on climate disclosures out of concern for competitiveness.

New Developments in Environmental, Social and Governance (ESG) Disclosure for Companies

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