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ESG Regulatory Tracker

In this recurring series, S&P Global Sustainable1 presents key environmental, social and governance regulatory developments and disclosure standards from around the world.


First-Quarter 2023 Edition: The road to climate resilience

Welcome to the latest edition of the S&P Global Sustainability Quarterly, our first of 2023. The physical hazards of climate change are rising in severity and frequency, and countries and companies around the globe are setting net-zero targets in a bid to meet the goals of the Paris Agreement and limit the damage from climate change. But some impact will be unavoidable, and it will not be evenly distributed. An S&P Global Ratings analysis of data from 190 countries shows that a one-time, 1-degree C annual average temperature increase is more damaging for emerging markets and developing economies than for advanced economies.


Key sustainability trends that will drive decision-making in 2023

In 2023, we think continued geopolitical turmoil, persistent inflation, looming recession and worsening physical impacts of climate change will create new tensions between managing near-term risks and making meaningful progress on longer-term sustainability goals. In the report that follows, we outline nine trends we see rising in prominence in the sustainability landscape during 2023.


Materiality Mapping: Providing Insights Into The Relative Materiality Of ESG Factors

Two dimensions of ESG materiality - stakeholder materiality and financial materiality - and how materiality mapping can evaluate the evolving and dynamic interactions between the two in a given sector.

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Investing in our Planet: The Journey to Sustainability with S&P Global Sustainable1

Invest in our planet is the focus of Earth Day 2022. We need to act boldly, innovate broadly, and implement equitably. It will take all of us to take action to preserve and protect our future. Listen to our leadership discuss how we will invest in our planet.

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The State of Climate Disclosure

Mandatory climate disclosures are now on the horizon in the U.S. after the Securities and Exchange Comission unveiled a long-anticipated climate disclosure rulemaking proposal. The U.S. joins a growing number of countries requiring companies to report their climate-related risk.

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Transparency and Impact: The Essential Principles of ESG


It is essential that investors have access to the most rigorous and credible tools to support their decision making.

An ESG score does not support the basic principles of ESG investing if it considers risk alone.

Transparent and rigorous ESG scoring is an essential tool for market participants to evaluate and optimize their societal impact.