Reporting: Page 5


  • Rows of solar panels in a field.
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    Opinion

    As the GHG Protocol eyes the homestretch in its scope 2 revisions, are the right voices being heard?

    A requirement for hourly matching and the dramatic narrowing of the geographies in which companies can make clean energy investments could stifle the voluntary market.

    By Roger S. Ballentine • July 1, 2025
  • A EU flag on the facade of the EU parliament building.
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    Stock via Getty Images
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    EU Commission nixes proposed anti-greenwashing legislation

    The Green Claims Directive is at odds with the Commission’s “simplification agenda,” a spokesperson said.

    By Laurel Deppen • June 25, 2025
  • Trendline

    Top 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
  • U.S. President Donald Trump holds up a chart while speaking during a “Make America Wealthy Again” trade announcement event in the Rose Garden at the White House on April 2, 2025 in Washington, DC.
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    Chip Somodevilla / Staff via Getty Images
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    Companies are recalibrating ESG strategies in response to US policy shifts: report

    Executives have decided to expand legal oversight of ESG and refine sustainability communication in response to backlash against ESG, a report from The Conference Board found.

    By Lauren Schenkman • June 24, 2025
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    US, global cities tout emissions reductions

    Local U.S. officials say they’re driving emissions goals from the ground up since the Trump administration’s withdrawal from key international climate events and agreements.

    By Robyn Griggs Lawrence • June 24, 2025
  • A conference participant walks past a spinning representation of Planet Earth during the UNFCCC COP27.
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    Sean Gallup via Getty Images
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    SBTi calls on companies to pilot new net-zero standard

    The two-phase pilot will begin with a broad company survey, as the Science Based Targets initiative looks to further refine “v2” of its Corporate Net-Zero Standard.

    By June 23, 2025
  • U.S. Capitol building in Washington D.C.
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    US senators call on EPA to study reuse, refill

    Recycling policy advocates Shelley Moore Capito, R-W.Va., and Jeff Merkley, D-Ore., are teaming up again, this time on the REUSE Act, to assess opportunities in consumer packaging, food service and more.

    By Maria Rachal • June 23, 2025
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    Retrived from Rivian

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    US electric vehicle sales are slowing amid policy shifts: BNEF

    BloombergNEF cut its expectation for cumulative U.S. electric vehicle sales through 2030 by 14 million units.

    By Robert Walton • June 23, 2025
  • Business professionals working with generative AI upgrades added to the company's enterprise resource planning system.
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    Datamaran launches product for ESG risk, compliance management

    The company's Core product will use AI-powered workflows to help corporate sustainability, legal and risk management teams comply with global climate and ESG disclosure regulations.

    By June 20, 2025
  • Aerial top view of mangrove forest.
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    Q&A

    Companies are ‘very struck’ by SBTi’s net-zero standard draft changes: Sustainability Roundtable Inc.

    James Boyle, CEO of the strategic sustainability advisory firm, said his clients are “definitely concerned” by the “high integrity, challenging standard” SBTi has put forward in its draft.

    By June 13, 2025
  • Two-liter bottles of Pepsi are lined up on a store shelf.
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    Spencer Platt via Getty Images
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    Q&A

    ‘The world has changed’: PepsiCo CSO explains sustainability goal reset

    Pepsi isn’t backing away from sustainability, says Chief Sustainability Officer Jim Andrew. He describes the shifts, from better aligning with global recycling infrastructure efforts to weighing the role of quantitative metrics for reuse.

    By Katie Pyzyk • June 3, 2025
  • Solar panels and wind turbines in a field
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    Clean power deployments neared record in Q1, but development pipeline growth slowed: ACP

    Utility-scale solar and energy storage have made inroads in the Midwest and South, but political uncertainty could quash the momentum, the American Clean Power Association said.

    By Brian Martucci • May 30, 2025
  • Computer screen shows data, images & moving graphics associated with climate change.
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    Sustainability platform Watershed launches free global emissions database

    The database aims to help companies “address critical gaps in emissions reporting data to inform more impactful climate action.”

    By May 29, 2025
  • Beverage bottles with Pepsi branding sit on a store shelf.
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    Michael M. Santiago via Getty Images
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    PepsiCo resets packaging sustainability goals, ditches reuse target

    The company discontinued some sustainability goals and revamped others for packaging and emissions. PepsiCo says the goals are still ambitious and reflect external challenges to achieving targets.

    By Katie Pyzyk • May 27, 2025
  • Giant Eagle storefront
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    Courtesy of Giant Eagle
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    Why Giant Eagle pushed back its sustainability deadlines

    The grocer adjusted two of its three sustainability strategy cornerstones by updating the benchmarks and moving the completion dates back by five years.

    By Peyton Bigora • May 14, 2025
  • President Trump standing with a group of men and pointing his finger in front of a pile of rubble.
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    Win McNamee via Getty Images
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    NOAA stops tracking cost of extreme weather and climate disasters

    The data can't be replicated by city and state governments, scientists say.

    By Robyn Griggs Lawrence • May 12, 2025
  • ESG environment social governance investment business concept.
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    Opinion

    Tackling ESG: 3 keys to getting internal audits in order

    CFOs should keep these priority areas in mind as they undergo internal audits and look to set themselves up for long-term ESG reporting success.

    By Jack Reagan • May 9, 2025
  • Artificial intelligence research center in China
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    Andrea Verdelli via Getty Images
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    Q&A

    How CSOs should use AI for sustainability: KPMG’s US ESG lead

    KPMG’s Maura Hodge outlines some business opportunities for how companies can use artificial intelligence to aid their sustainability goals.

    By May 8, 2025
  • Solar panels are laid out on the roof of a factory.
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    Opinion

    What the SBTi’s draft corporate net-zero standard revision means for businesses

    The United Nations-backed group’s plan to update its corporate net-zero standard is a “shift toward a more inclusive, globally relevant framework,” says EcoAct’s Ruaridh Welsh.

    By Ruaridh Welsh • May 7, 2025
  • Bumper to bumper cars and trucks on a five-lane highway.
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    Justin Sullivan via Getty Images
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    DOT repeals highway GHG emissions reporting rule

    The Biden-era rule, which required states and metropolitan planning organizations to monitor and set targets to reduce CO2 emissions, faced political opposition and lawsuits.

    By Dan Zukowski • April 30, 2025
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    ISSB proposes easing corporate scope 3 reporting requirements

    The global standard setter has suggested changes to its IFRS S2 framework aimed at providing companies relief from reporting scope 3 emissions related to certain financial activities.

    By April 29, 2025
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    More anti-DEI shareholder proposals fail at Goldman Sachs, Levi’s

    Proposals aimed at overturning or altering companies’ DEI practices have been unpopular with shareholders. Submissions to the financial institution and clothing company received less than 2% support.

    By April 28, 2025
  • Stacked packages of Oreo cookies
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    Scott Olson via Getty Images
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    Mondelēz sustainability report shows challenges in lowering virgin plastic

    The snack foods manufacturer detailed gaps between its 2024 virgin and recycled plastic trends and its 2025 targets in an annual report.

    By Maria Rachal • April 23, 2025
  • Some monochromeLego people run on an LGBTQ+ pride flag
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    Retrieved from Lego’s “Diverse and inclusive workplace” page on Apr. 16, 2025

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    Lego removes DEI mentions from latest ESG report

    A webpage touting Lego’s “diverse and inclusive workplace” remains on the company’s site.

    By Caroline Colvin • April 17, 2025
  • Steam and exhaust rise from a power plant.
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    Lukas Schulze via Getty Images
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    NZBA scraps requirement for banks to strictly target a 1.5°C warming scenario

    The United Nations’ Net-Zero Banking Alliance has updated its guidelines in the wake of departures, with its latest guidance aiming for global warming “well below 2°C.”

    By April 15, 2025
  • Flags of member states of the European Union stand in an atrium of the European Parliament building on May 21, 2024 in Strasbourg, France.
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    Johannes Simon / Stringer via Getty Images
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    EU legislators work to simplify sustainability reporting requirements

    The European Union has delayed sustainability reporting for the CSRD and CSDDD while legislators work to simplify the underlying requirements for businesses.

    By Updated Feb. 25, 2026