The ESG reporting landscape is quickly evolving. Not only is it cluttered with an ever-growing number of rating agencies, initiatives to harmonize reporting frameworks and standards are underway, and regulations are rapidly arising in many jurisdictions – making ESG disclosure a business reality rather than a passing fad. So what’s a company to do?   In this podcast, Merel Spierings, Corporate Governance Researcher at the ESG Center, speaks with Andrew Fowler, Partner at the law firm of Hughes Hubbard & Reed about how companies can prepare for upcoming disclosure requirements – specifically the SEC’s proposed rules on climate. They also discuss a free resource that Hughes, Hubbard, and Reed recently put out, How to ESG: A Resource Guide for Establishing an ESG Program for your Company, which provides practical guidance on addressing emerging ESG norms and requirements.