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In March, the SEC proposed regulations to standardize the sustainability-related disclosures companies must make. These include emissions, climate-related risks and the steps the companies are taking to address each issue. If these regulations are passed, businesses will need to collect and report their sustainability data much as they do financial data.

Recent Supreme Court decisions on climate efforts have complicated this proposal, and it remains unclear what version of these regulations will wind up in place when the dust settles. However, it appears certain that some kind of ESG (environmental, social, and governance) disclosure regulations will be in place in the U.S ...