In general.--Each issuer the securities of which are registered under section 12 or that is required to file annual reports under section 15(d) shall disclose in any proxy or consent solicitation material for an annual meeting of the shareholders--
A) a clear description of the views of the issuer about the link between ESG metrics and the long-term business strategy of the issuer; and ...

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B) a description of any process the issuer uses to determine the impact of ESG metrics on the long-term business strategy of the issuer.

There’s far more to it, here’s the link. The bill has been sitting in the house since 2019, but I’m guessing the Democrats are going to pick it up in some shape or form sooner rather than later

https://www.congress.gov/congressional-report/116th-congress/house-report/365/1

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