My SEC 10-K company is Microsoft corporation and the link to it is:

https://www.sec.gov/ixviewer/ix.html?doc=/Archives/edgar/data/0000789019/000095017023035122/msft-20230630.htm

Standard setters worldwide are considering disclosure, audit, and assurance related to reporting matters related to ESG (Environment, Sustainability, and Governance). As you review your SEC 10-K report, including section 7, Management and Analysis (MD&A), as well as the auditor's report and the notes to the financial statement, what do you learn about the company's perspective and disclosure related to these topics?

Standard setters are seeking to harmonize and converge on the process of disclosure and audit related to ESG.