Global Investigations Review | United States: How state legislatures, attorneys general and foreign regulators are rewriting the rules on climate disclosure

In the GIR Americas Investigations Review 2027, White & Case partners Joel Cohen, Maria Beguiristain and Taylor Pullins, counsel Marietou Diouf and associates Taylor Gillespie and Gabriella Klein authored a chapter examining the increasingly fragmented US climate-disclosure landscape.

The chapter considers the SEC's proposed rescission of its climate-disclosure rules alongside expanding state-level reporting regimes, anti-ESG legislation, state attorney general scrutiny and international disclosure obligations. The authors explain that, for companies operating in multiple jurisdictions, the key challenge is "no longer whether climate disclosure obligations apply, but which ones, where and on what timeline."

Read the full chapter here.

The whole publication is available at Global Investigations Review.

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