The study examines the role of ideology in regulating environmental and social (E&S) disclosure. Findings reveal a strong and consistent link between politicians’ ideological stances and three key actions in the process of making E&S disclosure rules: (i) voting, (ii) co-sponsoring, and (iii) sending comment letters to the SEC. Notably, ideology is a more reliable predictor of support for these regulations than other drivers influencing politicians’ voting decisions, such as campaign contributions or social protests. Results also suggest that the role of ideology in these legislative proposals is particularly pronounced when compared to other types of regulation, such as financial disclosure rules or E&S non-disclosure regulations. The documented association is present at both ends of the ideological spectrum and has intensified in recent years.