States Step In: Corporate Climate Reporting

1:00 PM to 5:00 PM Tuesday, April 21, 2026 (4 hrs)
XBRL US Conference || Crowe LLP || Request to attend

California climate reporting rules for businesses are underway and legislation has been reintroduced in New York and New Jersey mirroring the Golden State. Although federal climate reporting initiatives were quashed last year when the Securities and Exchange Commission opted to cease defense of its own climate-related disclosure rules against legal challenges, state programs are picking up the slack.

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The expansive reach of state requirements could result in many companies reporting greenhouse gas emissions and other sustainability data to regulators. It is imperative that state-level programs are harmonized to limit the burden on covered entities and to ensure that high quality, actionable data is generated. The implications for business, accounting professionals, and investors, as well as environmental policy setters and regulators, is profound. This program brings together stakeholders to review the rapidly changing landscape of requirements, and to evaluate the impact on companies, investors, and the environment. The program is from 1:00 PM to 4:00 followed by a networking reception.

 

Agenda

Time Session
1:00 - 130 PM Opening Remarks and Keynote
1:30 - 2:30 PM Climate Reporting Mandates - State of Play

Review updates on climate reporting mandates around the world, from California, New York, New Jersey, Europe, and IFRS reporting countries. Learn about disclosure, assurance, and digitization requirements, and the overlap in reporting regimes.

Speakers:

  • Marc Rotter, Counsel, Ropes & Gray
  • Greg Bartholomew, ISSB Technical Staff, IFRS Foundation
2:30 - 2:45 PM Break
2:45 - 4:00 PM Impact on Stakeholders

Climate reporting affects reporting entities, investors, regulators, and policysetters, as well as organizations that support the reporting ecosystem, from acountants to data providers. This discussion will cover reporting and data use challenges and how best to address them.

Speakers confirmed to date:

  • Daniela Arias, ESG Services National Market Leader, Crowe LLP
  • Representative from Pure Storage
4:00 - 5:00 PM Networking Reception


Speakers

Daniela Arias, ESG Services National Market Leader, Crowe LLP

Greg Bartholomew, ISSB Technical Staff, IFRS Foundation

Greg Bartholomew is a member of the ISSB Technical Staff who leads the workstream on supporting the implementation of IFRS S1 and IFRS S2. In this role, he oversees and contributes to the development of educational materials related to the requirements in ISSB Standards and responses to implementation challenges and questions. Previously, he led the ISSB’s Consultation on Agenda Priorities and the development of the ISSB’s technical agenda and work plan.

Before joining the IFRS Foundation, Greg was a Senior Manager in Deloitte & Touche’s national office, specialising in accounting and reporting services and sustainability-related services. At Deloitte, Greg advised companies on the interpretation and application of financial and sustainability accounting standards to company-specific fact patterns. He also contributed to and led the development of Deloitte publications on financial and sustainability accounting topics.

Marc Rotter, Counsel, Ropes & Gray

Marc Rotter joined the capital markets group of Ropes & Gray in 2021. Prior to joining the firm, Marc practiced in the New York and London offices of another prominent global law firm. Marc concentrates his practice on advising investors, issuers, selling shareholders, underwriters and other market participants on securities law matters and capital market transactions, including public offerings and private placements, beneficial ownership reporting, Section 16, resales of restricted securities, insider trading and other regulatory issues. Marc has an active practice advising clients on securities law issues related to digital assets, including tokenized securities and other assets, cryptocurrency and non-fungible tokens (NFTs).

Marc also has extensive experience advising on mandatory and voluntary ESG disclosures, including to meet U.S. state and federal, EU and UK requirements, as well as to conform to voluntary frameworks and standards. Marc also has been lead author on numerous industry group comment letters on ESG disclosures.

Marc serves as chair of the ESG Committee of New York State Bar Association’s Business Law Section. During law school, Marc served as a student attorney with the Harvard Legal Aid Bureau, where he represented low-income tenants.

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