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In 2025, U.S. companies are navigating a turbulent ESG reporting environment. After years of progress toward standardized climate disclosure, the momentum has slowed due to regulatory uncertainty and shifting political priorities.
According to the Harvard Law School Forum on Corporate Governance,
“New SEC leadership has signaled a shift away from federal ESG mandates.”
The SEC’s climate disclosure rule—intended to require public companies to report Scope 1 and 2 emissions and climate-related risks—was paused in early 2025. Although this signaled a pullback from federal enforcement, it did not relieve companies of the growing expectation to disclose ESG performance.
What Changed—and What Didn’t
As S-RM’s March 2025 ESG Watch reports:
“Many firms have started adapting their ESG targets, or removing their DEI programs amid the change in the political sentiment towards ESG in the US with the new Trump administration. However, the risks the ESG initiative try to tackle remain, alongside stakeholder demands. ”
Yet ESG requirements haven’t disappeared—they’ve simply moved from regulators to markets. Shareholders, financial institutions, global supply chains, and international regulations (like the EU’s CSRD) continue to expect credible, data-backed sustainability disclosures.
This has left many U.S. firms in a difficult position: lacking a legal mandate, but still accountable to investors and stakeholders who care about ESG risk.
A Growing Readiness Gap
Without a federal roadmap, many companies are unsure how to structure their ESG strategy. Internal gaps in data collection, framework alignment, and cross-functional collaboration persist—especially for mid-size companies or those newly entering international markets.
Harvard Law School’s analysis points out that ESG issues like climate risk, executive pay, and board accountability are still high on the agenda for shareholders and proxy voters, even as federal rulemaking slows.
The Role of ESG Training in 2025
In this context, ESG training is becoming not a “nice-to-have” but a strategic necessity.
Programs like the Certified Sustainability Practitioner Program – U.S. Cohort offer professionals the skills to:
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Navigate ESG frameworks like GRI, SASB, ESRS, and TCFD
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Conduct double materiality assessments
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Design internal ESG governance and metrics
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Prepare for investor dialogue and ratings agency evaluations
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Avoid greenwashing by aligning strategy with measurable impact
Whether you’re managing sustainability in a multinational firm or advising on ESG disclosures as part of a finance or legal team, upskilling through certified training helps close the readiness gap—and futureproof your career.
How U.S. Firms Can Stay Ahead
To manage the shifting ESG landscape, U.S. companies should:
✅ Monitor global regulatory changes and supply chain expectations
✅ Align voluntary disclosures with leading ESG frameworks
✅ Engage stakeholders and map material risks
✅ Build in-house ESG expertise through targeted training
✅ Prepare for future disclosure mandates—regardless of political cycles
Final Thought
The political pause on ESG rulemaking hasn’t eliminated the risks—or the opportunities. For U.S. companies, the path forward lies in readiness, credibility, and action.
Explore the Certified Sustainability (ESG) Practitioner Program – U.S. Cohort
Join now to build the skills your team needs to navigate ESG reporting in 2025—and beyond.
