The spreading wave of transparency: Updates on ESG reporting rules and standards

Discover the Observatoire's new note on the legal process on extra-financial ESG reporting adopted by companies.

Around the world, governments have adopted or have launched the legal process to adopt rules on extra-financial ESG reporting by companies, a step towards greater transparency and accountability from companies.

The Observatory Blog’s analysis looks at how the global landscape evolved over the past year.

Published on 16 May 2024, it was written by Tania Martha Thomas of Climate Chance.


  • The long-expected US Securities Exchange Commission rules
  • The widening reach of the International Sustainability Standards Board’s standards
  • Double materiality reporting in Chinese markets

Read the note