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Worsham III","","Presentation outlines the evolving U.S. and global ESG regulatory environment, then narrows focus to the “E” in ESG: what ESG means, why definitions remain fluid, and how investors interpret environmental, social, and governance factors. It contrasts ESG and sustainability, summarizes Paris Agreement temperature and emissions goals, and lists key greenhouse gases covered in greenhouse-gas inventories. It then maps major reporting frameworks and regulatory drivers, including SEC, CSRD/ESRS, and California SB 253, with attention to disclosure scope, materiality, auditing, and timelines.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/environmental-professionals-of-arizona-19th-annual-epaz-conference-esg-e-analysis-jerry-d-worsham-iii/261007/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/environmental-professionals-of-arizona-19th-annual-epaz-conference-esg-e-analysis-jerry-d-worsham-iii/261007.png","ImageObject",442,249,{"name":88,"@type":89},"Stanford","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-11-04","2026-09-14",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",13,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Why does the presentation focus on the “E” in ESG rather than the whole ESG concept?","Question",{"text":109,"@type":110},"The session frames ESG as broad and expansive, and states the presentation will focus specifically on the “E” (environmental) portion of ESG.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What relationship does the presentation describe between ESG and sustainability?",{"text":114,"@type":110},"It explicitly states that ESG and sustainability are related but not interchangeable, highlighting that they should be understood as distinct concepts.",{"name":116,"@type":107,"acceptedAnswer":117},"Which greenhouse gases are included in the GHG inventory referenced in the talk?",{"text":118,"@type":110},"The presentation lists seven direct greenhouse gases under the Kyoto Protocol: carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride, and nitrogen trifluoride.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},261007,1791414855,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":8,"preview_page_count":4},2336477552062,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","ENVIRONMENTAL PROFESSIONALS OF ARIZONA 19TH Annual EPAZ Conference  \n“Environmental, Social, Governance (ESG)…  \nWhat is it? Where is this Headed?  \nJerry D. Worsham III  \n3200 N. Central Avenue  \nSuite 1600  \nPhoenix, AZ 85012  \n602.440.4808  \n[jworsham@clarkhill.com](jworsham@clarkhill.com)  \nFebruary 27, 2024  1  \nToday’s Discussion  \nUnited States companies are facing an ESG regulatory landscape that is evolving both domestically and globally.  \nBecause this ESG topic is so broad and expansive, my presentation today will focus on the “E” in ESG!  \nWhat is ESG?  \nThere is some confusion as to what ESG really means or what it might represent to the public or environmental community.  \nESG is a slippery concept without widely accepted definitions, criteria and/or metrics. ESG is an expansive term that incorporates broad categories of interest for investors and asset managers, environmental issues, social issues, and governance issues.  \nCertain buzzwords such as Sustainable, Responsible, ESG, Climate, Carbon, Green, Energy, Climate Change, Environmentally friendly, Socially Responsible, Sustainable Natural Resource/Agriculture, Greenhouse Gas Emission, Diversity, and Board and Employee Engagement might represent some of the words used.  \nESG & Sustainability:  \nRelated but NOT Interchangeable  \nUnder the 2015 Paris Agreement:  \nCountries pledged to keep global warming below 2 degrees Celsius  \nThe reference period 1850-1900 to represent pre-industrial temperature  \nWith the ambition of limiting it to 1.5 degrees Celsius – emissions need tobe reduced by 45% by 2030 and reach net zero by 2050.  \nThe GHG Inventory Covers  \nSeven Direct Greenhouse Gases Under the Kyoto Protocol:  \n1. Carbon dioxide (CO 2 )  \n2. Methane (CH4 )  \n3. Nitrous oxide (N 2 O)  \n4. Hydrofluorocarbons (HFCs)  \n5. Perfluorocarbons (PFCs)  \n6. Sulphur hexafluoride (SF 6 )  \n7. Nitrogen trifluoride (NF 3 )  \n2022 DATA = 50 Billion Metric Tons CO2e China = 30%  \nESG Alphabet Soup  \nReporting Frameworks  \n1. Securities and Exchange Commission (SEC) proposed regulations “The Enhancement and Standardization of Climate-Related Disclosures for Investors,” 87  Fed. Reg. 21, 334 (April 11, 2022)  \n• Climate-related disclosures focus – registration statement/annual reports.  \n• Key issue – “materiality.”  \n2. Corporate Sustainability Reporting Directive (CSRD) European Union – December 16, 2022  \n• European Sustainability Reporting Standards (ESRS) by the European Financial Reporting Advisory Group (EFRAG)  \n• All three topics – Environmental, Social and Governance are included.  \n▪ Key Issues: 1) Materiality; 2) Requirements for Scope 3 emissions; 3) Mechanisms for ESG Disclosure; and 4) Auditing Requirements.  \n3. California Climate Corporate Data Accountability Act – SB 253. Begins in 2026, companies with revenues of more than $1 billion that do business in California must disclose Scope 1 and Scope 2 emissions. Scope 3 emissions reported in 2027. Requires the “Greenhouse Gas Protocol Standards and Guidance”","cbCaibkJ2NUfr1gX","https://ap.wps.com/l/cbCaibkJ2NUfr1gX","pdf",1570885,31,"English","# Today’s Discussion\n## What is ESG?\n## ESG & Sustainability: Related but NOT Interchangeable\n## Under the 2015 Paris Agreement\n## The GHG Inventory Covers\n## ESG Alphabet Soup: Reporting Frameworks\n## Securities and Exchange Commission (SEC)\n## Corporate Sustainability Reporting Directive (CSRD)\n## California Climate Corporate Data Accountability Act - SB 253","[{\"question\":\"Why does the presentation focus on the “E” in ESG rather than the whole ESG concept?\",\"answer\":\"The session frames ESG as broad and expansive, and states the presentation will focus specifically on the “E” (environmental) portion of ESG.\"},{\"question\":\"What relationship does the presentation describe between ESG and sustainability?\",\"answer\":\"It explicitly states that ESG and sustainability are related but not interchangeable, highlighting that they should be understood as distinct concepts.\"},{\"question\":\"Which greenhouse gases are included in the GHG inventory referenced in the talk?\",\"answer\":\"The presentation lists seven direct greenhouse gases under the Kyoto Protocol: carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulphur hexafluoride, and nitrogen trifluoride.\"}]","ENVIRONMENTAL PROFESSIONALS OF ARIZONA 19th Annual EPAZ Conference - ESG“E”解析 - Jerry D. Worsham III | PDF",1789348305]