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If you’re even remotely new to environmental, social, and governance (ESG) reporting and disclosures, your head might be spinning in your attempt to figure out which set(s) of rules you need to or should follow. Don’t feel bad. A lot has been going on in this area. As I write this column today, April 26, SCCE is holding our third virtual ESG and Compliance Conference, and two separate sessions were devoted to ESG reporting. It’s clearly a very hot topic.