In summary
The US climate-disclosure landscape is becoming more fragmented and multi-directional. While the SEC has moved to rescind its federal climate-disclosure rules, several states are pursuing their own mandatory reporting regimes, and others are advancing anti-ESG legislation that seeks to restrict or penalise certain sustainability-related activity. At the same time, state attorneys general are increasingly active in scrutinising ESG claims, investment practices and public-facing disclosures.
For companies operating across multiple jurisdictions, the practical challenge is no longer whether climate-related disclosure obligations may apply, but how to identify, reconcile and manage overlapping requirements across state, federal and international frameworks. A coordinated approach to compliance mapping, disclosure review, governance and monitoring will be essential to mitigate legal, regulatory and reputational risk in this rapidly evolving environment.
by Joel M Cohen, Maria Beguiristain, Taylor Pullins, Marietou Diouf, Taylor Gillespie, Gabriella Margaux Pérez Klein, White & Case
This is an extract from the 2027 of Americas Investigations Review. The whole publication is available here.
This is an Insight article, written by a selected contributor as part of GIR’s co-published content. Learn more about Insight.
Global Investigations Review
August 14, 2026