Sustainability is not disappearing. It is becoming harder, narrower and more consequential. The centre of gravity is moving away from disclosure and towards a more fundamental question: who bears climate risk?
ESG remains a central reference point in corporate sustainability, but its practical application is entering a more complex phase. In the US, it is increasingly shaped by political and legal developments, while in Europe, regulators are recalibrating disclosure frameworks in response to concerns over compliance costs and operational burden.
Across markets, companies are seeking clearer, more coherent approaches to sustainability reporting, particularly where existing requirements may overlap or evolve. This creates a growing need for structured, legally grounded strategies that align regulatory expectations with commercial realities.
