The transatlantic divide in ESG disclosure requirements: Why this matters to global businesses

This article provides a high-level overview of approaches to ESG disclosures in the United States, European Union, and United Kingdom, noting the implications of these differences for investors and global businesses.

Beyond shedding more light on the general ESG regulatory landscape under these regimes, the article explores the emerging ESG regulatory frameworks and policy drivers for ESG on both sides of the Atlantic and delves further into the implications of these differences to investors and multinational corporations, and why companies should care about these regulatory requirements and differences.

Download the full Business Law Today article, "The transatlantic divide in ESG disclosure requirements: Why this matters to global businesses."

©2025. Published in Business Law Today, March 18, 2025, by the American Bar Association. Reproduced with permission. All rights reserved. This information or any portion thereof may not be copied or disseminated in any form or by any means or stored in an electronic database or retrieval system without the express written consent of the American Bar Association or the copyright holder.