Reporting

  • A tractor pulls a trailer past grape vines ready for harvest.
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    Peter Macdiarmid via Getty Images
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    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 • Feb. 3, 2026
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    Chip Somodevilla via Getty Images
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    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 , • Jan. 29, 2026
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    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 • Jan. 29, 2026
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    Mario Tama via Getty Images
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    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 • Jan. 23, 2026
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    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 • Jan. 22, 2026
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    Spencer Platt via Getty Images
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    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 • Jan. 21, 2026
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    Justin Sullivan via Getty Images
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    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 • Jan. 14, 2026
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    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 • Jan. 12, 2026
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    Eduardo Munoz Alvarez via Getty Images
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    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 , • Jan. 8, 2026
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    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 • Jan. 7, 2026
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    Spencer Platt via Getty Images
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    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
  • Doug Field, Ford's chief EV, digital and design officer, speaks at a presentation in August 2025 announcing the automaker's new Universal EV Platform.
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    Courtesy of Ford Motor Co.
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    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
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    Sean Gallup via Getty Images
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    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
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    Alamy
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    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 • Dec. 16, 2025
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    Getty Images
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    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 • Dec. 10, 2025
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    Stock via Getty Images
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    EU legislators reach agreement to simplify sustainability reporting

    The revised agreement would remove around 90% of companies from the CSRD’s scope, and 70% of companies from the CSDDD’s remit.

    By • Dec. 9, 2025
  • A landfill covered in grass rises behind a line of trees. In the foreground, a two-lane road bends around a curve.
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    The image by Tyler A. McNeil is licensed under CC BY-SA 4.0
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    New York requires emissions reporting from large emitters like waste, power

    The rule would apply to waste facilities like landfills, incinerators and anaerobic digesters, as well as electricity generation facilities and fueling infrastructure. It comes as the federal government scales back its own reporting program.

    By Jacob Wallace • Dec. 8, 2025
  • Rows of wind turbines and solar panels viewed through a chain-link fence, with mountains visible in the background under a pale blue sky.
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    Alamy
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    Green economy now worth over $5 trillion annually: report

    The market has been the second-fastest growing sector in the past decade and is expected to reach $7 trillion annually by 2030, according to Boston Consulting Group and the World Economic Forum.

    By • Dec. 5, 2025
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    CARB issues enforcement advisory on SB 261 following appeals court decision

    The California Air Resources Board issued guidance on a law seeking climate-related financial risk disclosures after its implementation was halted by the Ninth Circuit last month.

    By • Dec. 2, 2025
  • AI apps ChatGPT, Gemini, Copilot, Claude and Perplexity on a smartphone hovering over a computer keyboard .
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    US workers report a ‘major AI trust gap’ that affects their view of companies

    Half of workers said they prefer humans to review job applications, evaluate work performance and make decisions that affect careers, SHL survey results said.

    By Carolyn Crist • Dec. 1, 2025
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    Courtesy of ExxonMobil
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    US Plastics Pact assesses pluses and minuses of chemical recycling

    The group calls for chemical recyclers to consider environmental justice impacts and offer more data and transparency around operations, but says the technologies offer key circular economy opportunities for plastic.

    By Megan Quinn • Nov. 24, 2025
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    Victor Moriyama via Getty Images
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    JPMorgan Chase enhancing due diligence for clients in the Amazon region

    The bank will use a geospatial definition of the region preferred by Indigenous leaders and activists, but the change does not bring any inherent restrictions.

    By • Nov. 19, 2025
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    Apu Gomes via Getty Images
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    Federal appeals court halts implementation of California’s climate law SB 261

    The Ninth Circuit Court of Appeals has temporarily stopped enforcement of a law that requires large businesses operating in California to publicly disclose their climate-related financial risks.

    By • Nov. 18, 2025
  • The U.S. Securities and Exchange Commission seal hangs on the facade of its building.
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    Chip Somodevilla via Getty Images
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    SEC won’t weigh in on most no-action requests this proxy season, including ESG submissions

    The change “has the potential to end shareholder proposals as we know them,” a former SEC corporation finance division director told ESG Dive.

    By • Nov. 17, 2025
  • An aerial view of the Shotwick Solar Energy Park on February 25, 2025 in Deeside, Wales.
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    Christopher Furlong via Getty Images
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    Solar project delays decreased in Q3 2025: EIA

    Third-quarter solar projects that represented about 20% of planned capacity for the period reported a delay, down from 25% for the same period last year, said the Energy Information Administration.

    By Diana DiGangi • Nov. 17, 2025