Stakeholders, regulators, & consumers are all calling for more insight into business operations, prompting organizations to turn to voluntary reporting frameworks to proactively share their sustainability initiatives. But what exactly are these frameworks, and why do they matter?

As 2024 comes to a close, companies across the U.S. who conduct business in California are gearing up for the climate-related financial risk disclosures required under Senate Bill 261 (SB 261), passed in 2023 and reinforced with the amendments provided in SB 219.