Caught Between Two Mandates: How Corporate Boards Are Managing ESG's Fractured Legal Landscape
As the SEC advances mandatory climate disclosure rules and progressive states codify ESG reporting requirements, a growing bloc of Republican-led states has enacted legislation restricting ESG-driven investment practices. For general counsels and board compliance officers, the resulting regulatory tension is not merely political theater—it carries real fiduciary and legal consequences that demand a structured, jurisdiction-aware response.