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Other Publications
Sustainability Reporting Resources
Sustainability Reporting Resources
Resources that address sustainability reporting matters and considerations for U.S. companies.
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Quick Links
Deloitte Publications
News
Deloitte Publications
Heads Up — European Commission Proposes Reduction in Sustainability Reporting and Due Diligence Requirements — Considerations for U.S. Entities (March 7, 2025)
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Heads Up — FASB Releases Proposed ASU on the Accounting for Environmental Credit Programs (December 20, 2024)
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Heads Up — California Climate Legislation Update — Reporting Deadlines Remain Unchanged Under SB-219 (October 1, 2024)
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Heads Up — Unpacking the Double Materiality Assessment Under the E.U. Corporate Sustainability Reporting Directive (June 27, 2024)
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Life Sciences Industry Accounting Guide (March 2024)
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Heads Up — Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule (March 15, 2024)
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Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule (March 6, 2024)
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Heads Up — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive (August 17, 2023; Updated February 23, 2024)
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Heads Up — FASB Makes Additional Tentative Decisions Related to the Accounting for Environmental Credit Programs (February 22, 2024)
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On the Radar: Greenhouse Gas Protocol Reporting Considerations (January 2024)
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Roadmap: Greenhouse Gas Protocol Reporting Considerations (January 2024)
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Roadmap: Environmental Obligations and Asset Retirement Obligations (November 2023)
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Heads Up — FASB Makes Tentative Decisions Related to the Accounting for Environmental Credit Programs (October 25, 2023)
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Heads Up — The Sweeping Impacts of California’s Climate Legislation (October 10, 2023)
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Heads Up — Global ESG Disclosure Standards Converge: ISSB Finalizes IFRS S1 and IFRS S2 (June 30, 2023)
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ESG Spotlight — Accounting Considerations Related to Sustainable Aviation Fuel (April 26, 2023)
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Heads Up — Using the COSO Framework to Establish Internal Controls Over Sustainability Reporting (ICSR) (April 21, 2023)
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CFO Insights Newsletter — How ESG Disclosures May Expand the Nature of the CFO's Role (January 2023)
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Heads Up — Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies (January 9, 2023)
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Financial Reporting Alert 22-3, Financial Reporting Considerations Related to Environmental Events and Activities (November 16, 2022)
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Accounting Spotlight — Accounting and Reporting Considerations for Environmental Credits (October 7, 2022)
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Heads Up — The Disclosure Heat Is On: The Move Toward International Standardization of Sustainability and Climate Reporting (May 26, 2022)
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Heads Up — Comprehensive Analysis of the SEC’s Proposed Rule on Climate Disclosure Requirements (March 29, 2022)
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Heads Up — Executive Summary of the SEC's Proposed Rule on Climate Disclosure Requirements (March 21, 2022; Last Updated March 29, 2022)
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Heads Up — Highlights of the 2021 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2021)
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Heads Up — Setting the Standard: When ESG and Climate Reporting Meet Financial Reporting (November 22, 2021)
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ESG — Accounting and SEC Reporting Considerations — November 5, 2021
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Heads Up — Accounting Considerations for Environmental Objectives (November 4, 2021)
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Heads Up — SEC Publishes Sample Comments on Climate-Change Disclosures (September 27, 2021)
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Heads Up — The ESG Regulatory Whirlwind: Accountability on the Horizon (June 4, 2021)
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Heads Up — Do ESG Matters Affect Accounting and Financial Reporting Today? (May 26, 2021)
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Heads Up — SEC Requests Input on Climate-Related and Other ESG Disclosures
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News
European Union Postpones Sustainability Reporting Requirements
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European Commission Proposes Simplification of Climate and Sustainability Requirements
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CAQ Releases Publication on Sustainability Reporting
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California Air Resources Board Requests Feedback on Implementation of Climate Regulations
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FASB Staff Proposes Taxonomy Enhancements Related to Proposed ASU on Environmental Credits and Environmental Credit Obligations
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U.S. Federal Agencies Release Joint Policy Statement Related to Voluntary Carbon Markets
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SEC Issues Stay on Climate Rule
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U.S. Appeals Court to Review Petitions Challenging SEC Climate Rule
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SEC Releases Final Rule on Climate-Related Disclosures
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IAASB Votes to Release Proposed Sustainability Standard
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ISSB Issues Sustainability Disclosure Standards
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COSO Releases Study and Supplemental Guidance Related to Sustainability Reporting
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CAQ Issues Publication on the Auditor’s Role Related to an SEC Registrant’s Reporting of Climate-Related Information
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GASB Issues Publication on the Relationship Between ESG Matters and GASB Accounting Standards
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FASB Discusses Projects on Interim Reporting, Agenda Consultation, and ESG-Linked Financial Instruments
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SEC Issues Proposed Rule on ESG Disclosures
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FASB Discusses Projects on Digital Assets, Income Taxes, and ESG-Linked Financial Instruments
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ISSB Issues Exposure Drafts on General Requirements of Sustainability Reporting and Climate-Related Disclosures
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SEC Proposes Climate-Related Disclosure Requirements
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IFRS Foundation Creates Sustainability Standards Board
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CAQ Issues Publication on Current Accounting and Auditing Requirements for Climate-Related Risks
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SEC Issues ESG Risk Alert
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SEC Seeks Input on Climate-Related Disclosures
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SEC to Review Climate-Related Disclosure Guidance
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AICPA, CIMA, and CAQ Issue ESG Reporting Roadmap
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Contents
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Sustainability Reporting Resources
Additional Resources
Additional guidance on sustainability reporting:
Sustainability Reporting Accounting and Advisory Services
Deloitte Insights: Climate & Sustainability
World Economic Forum Whitepaper on Sustainable Value Creation
iGAAP in Focus — Closing Out — Areas of Focus for Financial and Sustainability Reporting (March 2025)