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ARTICLE · 14 MAY 2026

California Climate Disclosure Rules, ESG Compliance And Scope 3 Reporting Risks (Podcast)

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In this episode of the Bracewell Environmental Law Monitor, host Daniel Pope is joined by Shailesh Sahay and Stephen Wald to discuss how ESG compliance is evolving as California and international regulators...

United StatesEnvironment
Daniel J. Pope
Daniel J. Pope
Shailesh Sahay
Shailesh Sahay
Stephen Wald
Stephen Wald

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In this episode of the Bracewell Environmental Law Monitor, host Daniel Pope is joined by Shailesh Sahay and Stephen Wald to discuss how ESG compliance is evolving as California and international regulators take the lead on climate disclosure requirements.

The conversation explores California’s emerging greenhouse gas disclosure regimes — including SB 253 and SB 261 — and the complexities of Scope 1, 2 and 3 emissions reporting. Scope 1 covers direct emissions from company operations; Scope 2 covers purchased energy; and Scope 3 covers indirect emissions across a company’s value chain, including supply chain and downstream activities.

The group also examines the growing role of international ESG frameworks, particularly in Europe, and the ongoing evolution of global reporting standards.

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