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Resolving regional differences in environmental, social and governance disclosure with a global standard for jurisdictional requirements

This report examines the jurisdictional differences in corporate environmental, social and governance (ESG) disclosure practices, and the effects on companies from the gaps in ESG disclosure regulation. A key finding from the report suggested a formalized global process for ESG disclosure would mitigate the potential jurisdictional conflicts that confront companies operating outside of their regulated zones. The report looks into prominent ESG disclosure frameworks and determines what would be needed to achieve a global standard for jurisdictional ESG disclosure requirements.