SEC to focus on climate-related disclosure
KPMG reports on the disclosure requirements, and implications and actions for management.
Environmental, Social and Governance (ESG) reporting
KPMG guidance and articles for financial reporting professionals.
From the ESG reference library
Upcoming and archived ESG podcasts and webcasts
July 30: Themes from the SEC’s public consultation
FRV podcast discusses the themes, board perspectives, and what comes next.
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.
June 11: Regulatory agenda announced
Agenda includes proposals for climate risk, human capital and cybersecurity risk disclosures.
May 24: Speech on materiality
Commissioner Allison Herren Lee outlines 4 myths about materiality.
May 20: Special alert: Immediate climate risk action
Executive Order directs regulators to climate risk quantification, disclosure, and mitigation.
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.
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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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.
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