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Our recent Client Advisory provides a comparison tool to assist companies in determining whether they fall within the scope of the SEC’s final climate disclosure rules (currently stayed pending review of legal challenges), the California climate disclosure laws (Senate Bills 253 and 261 and Assembly Bill 1305), and the European Union’s Corporate Sustainability Reporting Directive (CSRD), and in identifying the types of disclosure applicable to them under each set of rules. While companies can leverage information collected across several sustainability disclosure frameworks, there are meaningful distinctions between the requirements of such frameworks and companies will need to design internal processes, systems, and controls to ensure that the collection and reporting of information is carefully tailored to the appropriate frameworks in the appropriate disclosure channels. Companies that fall within scope of these disclosure frameworks should familiarize themselves with the detailed disclosure requirements, which are summarized in our previously published client alerts including with respect to the SEC’s final climate disclosure rules, California climate bills SB 253 and 261 and AB 1035, and our fact sheet on CSRD.