ESG reference library

Handbook: Tax credits

June 02, 2023

Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.

Handbook: GHG emissions reporting

March 31, 2023

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

Simplified investor accounting for tax equity investments

March 29, 2023

FASB issues final ASU that expands use of the proportional amortization method to additional tax equity investments.

Q1 2023 Quarterly Outlook

March 08, 2023

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

IFRS® Perspectives – March 2023

March 03, 2023

A collection of articles providing updates on current IFRS® Accounting Standards relevant to US companies.

Handbook: Climate risk in the financial statements

February 10, 2023

Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.

IRA and CHIPS: Tax considerations

February 03, 2023

Our impressions on the accounting for key provisions in the recently enacted tax legislation.

Climate disclosures in focus for 2022 year-ends

January 18, 2023

Pending a final climate rule, the SEC staff continues to question issuers’ climate disclosures under existing rules.

FASB project on environmental credit programs

January 17, 2023

The accounting for carbon offsets or credits comes onto the FASB’s technical agenda.

Q4 2022 Quarterly Outlook

December 20, 2022

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

Diversifying the profession: KPMG perspectives

December 13, 2022

CAQ themes at the 2022 AICPA & CIMA Conference included attracting new and diverse talent to the auditing profession.

The multiverse of ESG

December 12, 2022

Day 1 of the 2022 AICPA & CIMA Conference saw ESG perspectives from preparers, but few formal comments from the SEC.

The increasing risks of cybersecurity

December 07, 2022

Governance and best practices in identifying and managing risks were cited at the 2022 AICPA & CIMA Conference.

Comparing ESG reporting proposals

December 05, 2022

Updated: Top 10 Q&As on how the ISSB proposals compare to the EU draft standards and the SEC’s climate proposal.

US company impact of EU ESG reporting requirements

December 02, 2022

Corporate Sustainability Reporting Directive now formally adopted by the EU.

2022 AICPA Conference on Banks & Savings Institutions

September 28, 2022

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

KPMG responds to SEC’s climate proposal

June 17, 2022

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

SEC investment management proposals focus on ESG

May 26, 2022

Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.

Banks’ climate-related disclosures

April 29, 2022

A look at the key trends observed on climate-related disclosures of some global banks; now with TCFD comparison.

Proposed IFRS Sustainability Disclosure Standards

April 22, 2022

An in-depth look at the first exposure drafts issued by the International Sustainability Standards Board.

Understanding the SEC’s climate proposal

March 31, 2022

New talk book: Our top 10 questions on the SEC’s proposed climate rules.

SEC proposes cybersecurity rules

March 22, 2022

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

SEC proposes climate reporting and assurance rules

March 21, 2022

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

SEC staff questions quality of climate disclosures

February 18, 2022

Staff continues to question issuers’ climate disclosures; comment letters and responses now becoming publicly available.

2021 AICPA Conference on Current SEC & PCAOB Developments

December 13, 2021

We report on the important messages coming from this year’s conference.

SEC updates guidance on proxy matters

November 10, 2021

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

International Sustainability Standards Board announced

November 03, 2021

ISSB to address growing demand for global ESG disclosure standards; SEC proposals expected early 2022.

2021 AICPA Conference on Banks & Savings Institutions

October 06, 2021

Highlights from the SEC, FASB, banking regulators and others on topics for banks and savings institutions.

Handbook: Climate risk in the financial statements

September 30, 2021

Using probing questions and examples, we look at how climate risk can impact the financial statements.

IFRS Perspectives – August 2021

August 27, 2021

A collection of articles providing updates on current IFRS® Standards relevant to US companies.

ESG and the financial statements

March 23, 2021

FASB staff educational paper highlights how environmental issues may affect the financial statements.

SEC to focus on climate-related disclosures

March 01, 2021

KPMG reports on this latest ESG development: the disclosure requirements, and implications and actions for management.