Deep Dive
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As consumer skepticism over environmental claims intensifies, the U.S. Federal Trade Commission (FTC) plans to revise the Green Guides issued in 2012, while the EU advances its Green Claims Directive. Using the H&M case, this article analyzes the legal dilemmas of current greenwashing accusations, regulatory trends, and industry impacts.
In recent years, the importance of social factors in ESG has risen, but the 'intangibility' of social data and the difficulty of collection have become major obstacles to corporate reporting. Regulatory pressure and investor demand drive disclosure, but issues such as data privacy laws and inconsistent metrics remain to be resolved.
For years, companies have been confused by the multitude of frameworks and inconsistent standards in ESG reporting. Now, the ISSB has consolidated several mainstream frameworks, launched IFRS S1 and S2 standards, and received endorsements from IOSCO, the G20, and others. Many countries are considering or have already announced adoption, and global ESG reporting is moving toward a unified baseline.
Approximately 75% of global greenhouse gas emissions fall under Scope 3, and supply chain decarbonization is costly, requiring an additional $3.5 trillion annually. Buyers and suppliers disagree on cost-sharing, with some companies using green bonds and supply chain finance to incentivize emission reductions, but many suppliers still face financial pressure.