Global businesses seem ready to commit to general sustainability – and climate disclosure requirements. Regulators such as the European Union and the SEC are consulting on new rules. These developments have the potential to shape sustainability disclosures for the next generation. When will global ESG standards become a reality and what will they mean for corporate climate action? After a week of meetings in Davos, key stakeholders offer their take. . <i>This is a livestreamed session. <i>