Sustainability Spotlight Newsletter Sustainability Spotlight Newsletter Analyses of key issues and challenges related to the accounting for sustainability matters, including updates to the SEC’s climate disclosure rules. Latest Sustainability Spotlight Publications Sustainability Spotlight — Designing Suitable Management-Specified Criteria for Sustainability Reporting (July 29, 2025) Comparison of Significant Sustainability-Related Reporting Requirements (May 13, 2025) Accounting Considerations Related to Sustainable Aviation Fuel (April 26, 2023)