As we approach the end of 2025, the state of ESG is in flux: Trump Administration executive orders have sought to roll back environmental regulations, while the EU has softened its landmark ESG disclosure requirements and California has pressed on with its similar regulations. As John Peiserich of J.S. Held argues, these developments only increase the complexity and nuance with which corporations must approach striking a balance between profitability and environmental considerations.
Sustainability has rapidly transformed from a niche concern into a principal element of strategic planning, regulatory compliance and corporate reputation management. The past decade has seen an unprecedented surge in awareness of environmental and social issues, as climate change, resource scarcity and shifting stakeholder expectations demand urgent attention. At the same time, the global consensus around how best to pursue sustainability remains elusive, with diverging approaches among governments, states and corporations. As corporations try to straddle jurisdictions and social pressures, sustainability planning becomes even more complex.
Nowhere are these tensions more pronounced than in the differences between US federal and state-level sustainability policies — California being a striking example — and the…
