Reporting
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How Mars, Meta, Patagonia and L’Oréal are tackling scope 3 emissions: GreenBiz26
As companies look to understand their supply chain emissions, a panel at last month’s annual sustainable business conference detailed differing approaches to decarbonizing value chains.
By Lamar Johnson • March 4, 2026 -
EPA delays greenhouse gas reporting as it moves to shut down program
Covered entities for the Greenhouse Gas Reporting Program will not be required to submit 2025 emissions data until October. By then, the agency may have already repealed the requirement.
By Jacob Wallace • March 4, 2026 -
Explore the Trendline➔
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TrendlineTop 5 stories from ESG Dive
The landscape for ESG continues to shift, as U.S. exits from major climate agreements and organizations are juxtaposed with states forging ahead with their own climate disclosure laws.
By ESG Dive staff -
Vanguard settles coal antitrust suit with Republican states for $29.5M
The settlement severs the asset manager from the litigation alleging it conspired with BlackRock and State Street to “artificially constrict the coal market.”
By Lamar Johnson • March 2, 2026 -
CARB approves California’s climate disclosure regulations
The California Air Resources Board, tasked with enforcing the state’s climate disclosure laws, will require companies to report scope 1 and scope 2 emissions by August this year.
By Lamar Johnson • Feb. 27, 2026 -
Net-Zero Asset Managers relaunches with reduced US presence
The UN-backed climate alliance has more than 250 signatories in its new iteration, though changes to its commitment statement were not enough to bring large U.S. institutions back into the fold.
By Lamar Johnson • Feb. 26, 2026 -
European Council adopts simplified sustainability reporting laws
The changes to the Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive now need to be integrated at the national level in the European Union.
By Lamar Johnson • Feb. 25, 2026 -
SEC further extends compliance period for Names Rule to 2027-28
The Securities and Exchange Commission delayed compliance for funds with over $10 billion in AUM until 2027 and for funds with less than $10 billion until 2028.
By Lamar Johnson • Feb. 20, 2026 -
Companies prioritizing scope 3 disclosures, despite regulatory uncertainty
The vast majority of sustainability leaders are accelerating their scope 3 reporting, according to a new survey from sustainability services company Sphera.
By Lauren Schenkman • Feb. 17, 2026 -
New York Senate passes bill targeting corporate climate disclosures
The Empire State’s Senate greenlit a bill that would require large companies doing business in the state to disclose their emissions. The bill is similar to California’s SB 253.
By Zoya Mirza • Feb. 13, 2026 -
First Solar releases poll showing support for solar among GOP voters
When asked if all forms of electricity generation, including utility‑scale solar, should be allowed to compete fairly in the marketplace without political interference, 79% of GOP-aligned voters surveyed agreed.
By Diana DiGangi • Feb. 10, 2026 -
GHG Protocol debuts carbon accounting standard for land sector
The standard seeks to track greenhouse gas emissions and carbon dioxide removals from agricultural land use and offers a global benchmark for measuring such metrics.
By Zoya Mirza • Feb. 3, 2026 -
Keeping tabs on the state of ESG in 2026
A closer look at some of the biggest trends impacting the ESG space this year, from how companies talk about sustainability to their plans on navigating a complex disclosure landscape.
By Zoya Mirza , Lamar Johnson • Jan. 29, 2026 -
Deep Dive
Companies face fragmented climate risk disclosure landscape in 2026
After the U.S. and European Union signaled an end to a growing regulatory consensus in 2025, businesses are bracing for a more complex environment this year.
By Lamar Johnson • Jan. 29, 2026 -
Companies with validated science-based climate targets hit 10,000: SBTi
The Science Based Target initiative said validated companies represent over 40% of global market capitalization and include major names like Danone, McLaren Racing and Lenovo.
By Zoya Mirza • Jan. 23, 2026 -
Deep Dive
Most companies are staying the course on ESG — just talking about it less
While companies have increasingly downplayed or avoided announcing their sustainability efforts, experts say they “remain on the same trajectory.”
By Zoya Mirza • Jan. 22, 2026 -
PepsiCo CEO says sustainability debate needs a ‘reframe’ at Davos
Corporate strategy debates shouldn’t pit sustainability against profitability, but see it as a short-term versus long-term risk issue, Ramon Laguarta said during a World Economic Forum event.
By Lamar Johnson • Jan. 21, 2026 -
eBay unveils climate transition plan to reach 2045 net-zero target
The transition plan comes almost a year after the e-commerce giant had its net-zero and emissions reduction goals validated by the Science Based Targets initiative.
By Lamar Johnson • Jan. 14, 2026 -
SEC director backs investment advisers using AI for proxy voting
The agency’s Investment Management Division Director Brian Daly called a scenario where agentic artificial intelligence is utilized to give proxy voting advice “a near-term reality.”
By Lamar Johnson • Jan. 12, 2026 -
Deep Dive
4 trends that will shape ESG in 2026
After an eventful 2025, the next year holds further regulatory changes and a growing disclosure landscape, as companies quiet on sustainability talks.
By Lamar Johnson , Zoya Mirza • Jan. 8, 2026 -
Blackstone buys environmental services platform ATG from Morgan Stanley
The private equity giant called Alliance Technical Group a “clear market leader in emissions testing and monitoring” that would help serve a broad range of clients.
By Zoya Mirza • Jan. 7, 2026 -
US sustainable investing hangs on against strong headwinds: report
Sustainable assets rose slightly in 2025 — though its market share shrank — and most asset managers expect to increase sustainable investments next year.
By Lauren Schenkman • Dec. 18, 2025 -
Ford scraps EV plans, shifts to stationary energy storage
The automaker will focus its North American EV development on a new family of smaller, highly efficient and less expensive models.
By Eric Walz • Dec. 18, 2025 -
Despite political backtracking, net-zero commitments rose in 2025: Accenture
The number of the world’s largest companies setting net-zero targets has increased for the fourth year in a row.
By Lauren Schenkman • Dec. 17, 2025 -
SBTi opens pilot for power sector net-zero standard
The Science Based Targets initiative is looking for companies in the energy industry to test the practicality and usefulness of the draft framework.
By Lamar Johnson • Dec. 16, 2025 -
CARB releases draft text for California’s climate disclosure regulations
The proposed text of the rules comes before the holiday season, and the agency expects a hearing on final adoption of SB 253 and 261 in late February.
By Lamar Johnson • Dec. 10, 2025