Isabella Kelly is joined by Gareth Sykes, Heike Schmitz and Carolyn Pugsley for a tour of some of the key ESG reporting requirements internationally and the work that is being done to understand how they map against each other. They discuss challenges around the regimes’ differences in materiality thresholds, subject matter coverage and approaches to protection from liability. They share insights on the practical realities for companies who are grappling with how to comply with multiple regimes, including whether the same disclosures – or at least the same data – can be used, and what can be done to understand where uplift is required.