Thursday, April 16, 2026

The (Quietly) Beating Pulse of ESG Accounting

On March 27, 2025, a press release appeared on the SEC website[1] that said in part:

Given the SEC’s indefinite delay of mandatory carbon emissions reporting[2] and the European Union’s imposition of scope limitations on its Corporate Sustainability Reporting Directive (CSRD), it’s tempting to conclude that the ESG (environmental, social, and governance) accounting sector is on the brink of expiration

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