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Corporate

Oct. 6, 2025

General counsel juggles EU social reporting and U.S. diversity limits

As Europe expands ESG disclosure rules and the U.S. reins in federal DEI efforts, global companies face a sharper challenge: building strategies that satisfy regulators, investors and employees alike.

Roberto Escobar

Roberto "Bobby" Escobar is general counsel, and an environmental and labor and immigration advisor.

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General counsel juggles EU social reporting and U.S. diversity limits
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In 2025, multinational corporations face tightening regulatory expectations on two fronts. In Europe, the Corporate Sustainability Reporting Directive (CSRD) is transforming corporate disclosures, requiring companies to report not only environmental metrics but also social, governance and workforce data. In the United States, new executive actions have moved to constrain certain federal DEI efforts, shifting the terrain of permissible diversity programming. For global firms, ...

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