In this episode, Patrick Miller speaks with Kristina Wyatt about the various climate disclosure rules around the world, including California’s SB 253/261, the SEC’s new rules, the CSRD, and the ISSB. They also discussed how these various regulations implement the reporting principles found in the TCFD and GHG Protocols. They identify the areas of similarity between the various regulations and highlight the key differences, eg the European approach to double materiality and the California and EU requirement for scope 3 disclosures. They also reflect on the future of disclosure regulation and how companies, and their lawyers, must be prepared for the new reality where understanding your impacts will be a requirement.

GUEST: Kristina Wyatt is the Deputy General Counsel and Chief Sustainability Officer at Persefoni. Before taking on this role, she was Senior Counsel on ESG and Environmental issues at the SEC as it was originally crafting its climate disclosure rules. She also spent time in private practice work on securities laws and sustainability issues. Persefoni provides a valuable tool for companies to compile their climate disclosure data, particularly information on carbon emissions.

HOST: Patrick Miller is the Founding Attorney at Impact Advocates APC, a law firm based in Los Angeles which focuses on commercial litigation & international arbitration, as well as ESG advisory services such as implementing responsible supply chain frameworks.

Disclaimer: The information in these recordings is provided for informational purposes only. You should consult with an attorney before you rely on this information. This information should not be seen as legal advice and does not create an attorney-client relationship. This interview is meant to be a general discussion and may not include all relevant information regarding the issues covered.