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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From the ESG reference library

IRA and CHIPS: Tax considerations

Our impressions on the accounting for key provisions in the recently enacted tax legislation.
US company impact of EU ESG reporting requirements

Corporate Sustainability Reporting Directive adopted by the EU Parliament.
2022 AICPA Conference on Banks & Savings Institutions

Highlights from the SEC, FASB, banking regulators and others on current topics for banks and savings institutions.
Q3 2022 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
KPMG responds to SEC’s climate proposal

Meeting the needs of investors in a way that is practical and minimizes the costs to preparers.
Q2 2022 Quarterly Outlook

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

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.