Environmental, Social and Governance (ESG) reporting

KPMG guidance and articles for financial reporting professionals.

 

SEC to focus on climate-related disclosure

KPMG reports on the disclosure requirements, and implications and actions for management.

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From the ESG reference library

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A timeline of significant SEC developments


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June 13: Comment period on SEC consultation closed

KPMG comment letter expresses support for a globally accepted ESG reporting system that would set baseline requirements.


May 20: Special alert: Immediate climate risk action

Executive Order directs regulators to climate risk quantification, disclosure, and mitigation.


Concept of stock market and fintech forex concept. Blurry blue digital charts over dark blue background. Futuristic financial interface. 3d render illustration.

April 9: Compliance issues in ESG investing

SEC Risk Alert increases velocity with which compliance and controls must be expanded to cover ESG-related activity.


climate-action-washington-prepare.jpg

March 15: SEC invites input on climate disclosures

SEC requests public input on climate change disclosures to help evaluate current rules. Comments close June 13.


Feb 24-Mar 4: SEC to focus on climate-related disclosures

SEC actions reflect the increasing role of ESG in the strategy and operations of companies, and in investment decisions.

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.

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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.

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