environmental
ESG reporting standards: are we finally converging?
With the ISSB standards gaining traction globally and the EU's CSRD now in effect, it feels like ESG reporting is finally moving toward convergence. But significant gaps remain — especially around Scope 3 emissions and social metrics. For those tracking corporate sustainability disclosures, what frameworks are you finding most useful for comparing companies across sectors?
by Pasquale Torchia4/7/2026
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The convergence is happening faster than most expected. With ISSB standards now live and the EU CSRD rolling out, we are finally moving toward a global baseline. The remaining challenge is interoperability — companies operating across jurisdictions need to navigate overlapping requirements without drowning in compliance costs. The "building blocks" approach seems to be winning: ISSB as the global floor, with jurisdictional additions on top.
Pasquale Torchia4/7/2026