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The Global Business Law Institute is pleased to share that the article “Exploring the Future of Global ESG – Disclosures and Reporting Requirements” was published in the Global Governance, Compliance & Integrity Yearbook 2025.

Authors:

• Jeannine Lemker, Assistant Teaching Professor at the University of �鶹���� of Law, Associate Dean for the Center for Career Development, Co-Director of the Global Business Law Institute (GBLI), and Director of the Entrepreneurial Law Clinic.
• Mariola Lisewska, LL.M. ‘20, Assistant Director of Academic Success at �鶹���� Law, GBLI Associate Director and GBLI ‘20 alumna
• Meriem Debbih, J.D. ‘25, K&L Gates Associate, GBLI ‘24 alumna

The article grew out of the Environmental, Social and Governance (ESG) Symposium, organized by GBLI and hosted at Davis Wright Tremaine in Seattle on November 3, 2023. The symposium brought together leading scholars, practitioners and industry experts to discuss ESG disclosure and reporting developments across the EU, Asia, and the United States. The Yearbook is an international academic publication that brings together leading voices in law, governance, compliance and integrity from across the globe. It serves as a platform for scholars and practitioners to reflect on pressing challenges and emerging trends in corporate responsibility, sustainability and regulatory frameworks.

Drawing on global perspectives, the article explores then-emerging regulatory trends shaping ESG disclosures in the European Union, Asia, and the United States — from the EU’s landmark Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (SDDD) frameworks, to Asia’s evolving reporting regimes, to the politically divided U.S. environment. It highlights how organizations face both challenges and opportunities as ESG compliance becomes a defining feature of global business governance.

While ESG’s landscape continues to rapidly evolve with a great deal of change since 2023, this piece highlights the global focus on regulating environmental, sustainable business practices and illuminates the persistent momentum towards consistent non-financial standards expected by modern stakeholders. 2025 brings certain nations “pumping the brakes” while others lean in and push forward initiatives holding companies accountable for their public statements and planet + human impacts.

Likewise, the authors likewise continue to cautiously see a positive relationship between ESG investments and corporate performance, noting that other macro-economic factors in the global economy weigh heavily on today’s market and company performance.

To learn more about GBLI’s events and publications, please visit the Global Business Law Institute website.