Environmental, Social and Governance (ESG) reporting

KPMG guidance and articles for financial reporting professionals.

 

SEC proposes climate reporting and assurance rules

Proposal aims to provide more consistent, comparable and reliable information for investors.

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A timeline of significant SEC developments

esg

Mar 21: SEC proposes climate reporting and assurance rules

Proposal aims to provide more consistent, comparable and reliable information for investors.


Mar 9: SEC proposes cybersecurity rules

Proposed rules seek to enhance and standardize risk management, strategy, governance and incident disclosures.


Dec 6-8: 2021 AICPA/CIMA Conference on Current SEC & PCAOB Developments

Speakers discussed the state of play, the regulatory reporting environment, the role of auditors, and what to expect in 2022.


Nov 16: Speech on internal controls

Commissioner Caroline A. Crenshaw gives remarks on internal controls and ESG risks (in particular, climate and cybersecurity).


Nov 9: Climate risk questions for banks

The OCC outlines key questions that bank boards of directors should be asking related to climate change and financial risks.


Stock Market Research

Nov 3: SEC updates guidance on shareholder proposals

SEC’s Division of Corporation Finance revises guidance on providing relief to a registrant for certain shareholder proposals.


Oct 26: FSOC issues climate risk recommendations

Financial Stability Oversight Council releases climate-related financial risk recommendations.


Oct 20: Climate reporting – recent updates impacting financial services

Status report on climate-related disclosures, US roadmap to climate-resilient economy, COP26.


Sept 22: SEC staff questions quality of climate disclosures

Sample comment letter highlights staff’s extensive questioning of the quality of public companies’ climate disclosures.


July 30: The SEC’s ESG public consultation

We discuss themes from the SEC’s public consultation and next steps, plus board of director perspectives.


Aerial View of Boreal Nature Forest in Summer, Quebec, Canada

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.


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.

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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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