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Trends and Developments in Biodiversity Regulation and Disclosure for Public Companies

Biodiversity is increasingly becoming a focal point in global regulations and corporate reporting. Here’s an overview of the latest trends and developments in biodiversity regulation and disclosure. Key Developments in Biodiversity Regulation...

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European Union

European Union

2019 – Regulation (EU) 2019/2088 (Sustainability)
2021 – Regulation (EU) 2021/1119 (European Climate Law)
2021 – Regulation (EU) 2019/2088 SFDR
2022 – Regulation (EU) 2020/852 (EU Taxonomy)
2024 – Corporate Sustainability Reporting Directive (CSRD)
2024 – European Green Deal
2024 – Corporate Sustainability Due Diligence Directive (CSDDD)

2020 – Guide on climate-related and environmental risks (Voluntary)

2019 – ESMA Guidelines on Disclosure Requirements Applicable to Credit Ratings (Voluntary)

United States of America

Securities and Exchange Commission (SEC)

2022 – The Enhancement and Standardization of Climate-Related Disclosures for Investors

2022 – Public Company Cybersecurity
2022 – Pay versus Performance
2024 – US SEC Climate Guidance

2012 – The California Transparency in Supply Chains Act

2018 – SB 826 Corporate Board and Gender Diversity (Voluntary)
2023 – SB 253 and SB 261: California Climate Disclosure Rules

2021 – NASDAQ’S BOARD DIVERSITY RULE

2024 – New York’s SB S897C and SB 5437-  climate-related financial disclosure (proposed)

2024 -Washington’s SB 6092 Environment, Energy & Technology disclosure (proposed)

2024 – Illinois’ HB 4268 (proposed)

2024 – Minnesota’s SF 2744 (proposed)

1972 – Clean Water Act

1966 – Civil Rights Act of 1964 (EEO 1 Component 1 report)