可持续发展信息披露的演变：比较美国证券交易委员会（SEC）、欧洲社会责任报告系统（ESRS）和国际社会责任标准委员会（ISSB）的 2022 年提案

While the SEC, EFRAG, and ISSB proposals deal with similar material, they differ in certain respects, including their enforceability, jurisdictional scope, substantive scope of coverage, and detailed requirements. The following proposal analysis seeks to help companies make sense of the three by comparing them on their alignment to primary international climate disclosure frameworks, details of disclosure, and timelines for implementation.