Silver monitored key regulatory and market developments and in the US, activity ranged from efforts to roll back the EPA’s endangerment findings to court challenges over ESG proxy adviser rules to updated DOJ guidance on DEI programs. In the UK and EU, regulators advanced sustainability reporting consultations and trade agreements that may affect compliance obligations. Global industry alliances also saw shifts, including the suspension of the Net-Zero Banking Alliance and the release of SBTi’s new net-zero standard for financial institutions.

California’s SB 253 and SB 261 require large companies to disclose emissions and climate-related financial risks starting in 2026. This article breaks down who’s affected, what’s required and how to prepare – helping you stay ahead of compliance and avoid any last minute issues.