ESG and climate disclosure
ESG and climate disclosure obligations for Technology, AI and Competition companies are no longer a single-regulator problem. The U.S. Securities and Exchange Commission's finalized climate disclosure rule (even in its current litigation-clouded form) and the European Securities and Markets Authority's CSRD-aligned reporting standards are setting parallel, partially incompatible requirements that tech firms with cross-border operations must reconcile simultaneously. Compliance teams are currently mapping their Scope 3 data collection pipelines against both frameworks to avoid a gap that surfaces at the first audit.
Watch
- SEC climate rule Phase 1 deadlines: large accelerated filers still in scope despite ongoing litigation
- ESMA CSRD double-materiality assessments now required for EU-listed tech subsidiaries
- AI system energy consumption disclosure: emerging pressure from California SB 1047 successor legislation
- FTC green claims guidance intersects with ESG marketing disclosures for consumer-facing tech products
- APAC divergence: Australia's ASIC mandatory climate reporting timeline differs from Japan FSA phasing
Recent material activity in Technology, AI & Competition
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NIST releases updated AI Risk Management Framework companion guide for critical infrastructure
NIST published AI RMF 1.1 companion guidance specifically addressing AI deployment in critical infrastructure sectors including energy, financial services, and healthcare. The guide introduces mandatory risk assessment c…
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