A Comparative Analysis of Climate Disclosure Rules and Standards

This is a briefing paper that compares climate disclosure requirements across the ISSB, SEC, and ESRS frameworks, complementing other comparison guidance published by EFRAG and the IFRS. It details how each framework targets different audiences, with the SEC and ISSB focusing on investors, whereas the ESRS also engages broader stakeholders like trade unions and civil society. This resource aims to help investors understand similarities and differences across climate disclosures from portfolio companies subject to these rules and standards to help ensure that all relevant parties are well-informed about framework nuances, empowering them to navigate the complex climate policy and regulation landscape with greater confidence.