Trend 6: Assurance and Audit-Ready Sustainability Reporting Expands

In 2026, assurance and audit-ready sustainability reporting expand rapidly across the United States as companies respond to growing investor scrutiny and rising expectations for credible data. Even without a single, unified federal mandate, organizations increasingly treat sustainability disclosures with the same rigor as financial reporting. As highlighted in CSE’s Sustainability and ESG Trends in the […]
Understanding the Impact of Recent SEC Updates on Energy & Utilities, Financial Services, and Technology Sectors

The main objectives of the U.S. Securities and Exchange Commission (SEC) are to protect investors, enforce securities laws, and facilitate capital formation. The SEC regulates securities markets, sets disclosure requirements for companies, promotes fair trading practices, and takes enforcement actions against securities law violators. It also plays a vital role in market regulation, international cooperation, […]
Science Based Targets Initiative no longer accept commitments from fossil fuel companies. How will ESG change in 2022?

The Science Based Targets initiative (“SBTi”) which is one of the key organizations focused on aligning corporate environmental sustainability action with the global goals of limiting climate change, announced on March 8, 2022 that it is developing “a new methodology for companies in the oil and gas sector to set science-based targets” and to this […]