Strategic Focus: ESG & Sustainability In The US
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Executive Summary
The 2024 election results ushered in a new political era in the US, with Republicans winning the presidency and both houses in Congress. With significant influence over the legislative and executive branches, the Trump administration has moved rapidly to reshape several federal policies. Many of these shifts – such as eliminating diversity, equity and inclusion (DEI) initiatives and reducing incentives for renewable energy – will directly affect firms’ sustainability efforts, while others – such as the creation of the Department of Government Efficiency (DOGE), changes in immigration policy and increased tariffs – will have broader impacts. Since the presidential inauguration in January 2025, President Trump has signed a flurry of Executive Orders (EOs); the Securities and Exchange Commission (SEC) has reversed course on its climate disclosure requirements; and states have taken action where the federal government has not. This report examines the administration’s early actions related to sustainability and offers insights on how firms can adapt in this shifting environment.Uncertainty forms the backdrop to sustainability and climate disclosures in the US
The effects of the 2024 election were felt immediately
States will lead on climate-related disclosures, starting with California
Firms must navigate a fragmented landscape of other sustainability regulations at the state and federal levels
Businesses should not lose sight of sustainability goals
Figure 2. Examples of EOs issued by President Trump (January 20 to March 10, 2025)
Figure 3. Examples of directives from federal agencies (January 20 to March 10, 2025)
Figure 4. Key differences between the initial and consolidated California climate disclosure legislation
Figure 5. Comparison of the major state-led climate-related disclosure frameworks
About the Authors
Jessica Pransky
Principal Analyst
Jessica is a Principal Analyst at Verdantix, specializing in providing insights to sustainability leaders and analysing ESG and sustainability reporting software. She advises ...
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Kim Knickle
Research Director
Kim Knickle is a Research Director at Verdantix, bringing more than two decades of analyst experience to the evolving world of sustainability. Her current research spans ESG a...
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