Environmental, Social and Governance (ESG) reporting

KPMG guidance and articles for financial reporting professionals.

Handbook: GHG emissions reporting

Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.

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From the ESG reference library

California imposes ESG reporting related to carbon offsets

Effective January 1, another broad reaching state-level climate disclosure rule expands the ESG reporting landscape.
Podcast: ESG reporting update

Listen to the latest edition of our ESG reporting podcast – with developments from the SEC, California and the EU.
FASB project on environmental credit programs

The FASB continues to discuss the accounting for compliance and other environmental credits.
California introduces climate disclosures and assurance

The ESG reporting landscape expands with the addition of broad reaching state-level climate disclosure rules.
SEC amends the fund ‘Names Rule’

Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
Podcast: Preparing for the SEC’s cyber and clawback rules

We discuss the key requirements and potential impacts of the SEC’s cybersecurity and compensation clawback rules.

ESG-related podcasts

More ESG insights

Learn more about ESG and our insights, including the role of the auditor in assurance.

Learn more about ESG and our insights, including the role of the auditor in assurance.

Access ESG Assurance

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International ESG developments

The IFRS Foundation has proposed a global set of internationally recognized sustainability standards.

The IFRS Foundation has proposed a global set of internationally recognized sustainability standards.

Defining Issues

Access our full collection of newsletters with insights and news about financial reporting and regulatory developments.

Access our full collection of newsletters with insights and news about financial reporting and regulatory developments.