Over the past year the accounting profession has been waiting for the Securities and Exchange Commission to reveal new disclosure rules around sustainability reporting. The rules will have a major impact on how public companies construct and communicate their finance reports.But a funny thing happened on the way to the new SEC rules: California - the largest US state economy and one of the largest world economies – passed their own sustainability disclosure legislation that throws an even greater amount of complexity around the ESG reporting debate.In this episode of the podcast we speak Kristina Wyatt Deputy General Counsel and Chief Sustainability Officer for carbon and climate reporting platform Persefoni, about the new rules and how they could enhance or conflict with future SEC proposals.Special Guest: Kristina Wyatt.