Insight

ESG reference library

For finance reporting professionals, a collection of analysis, examples and insights on Environmental, Social and Governance reporting.

SEC staff questions quality of climate disclosures

December 21, 2021

Staff continues to question public companies’ climate disclosures ahead of the 2021 filing season.
Q4 2021 Quarterly Outlook

December 16, 2021

Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
2021 AICPA Conference on Current SEC & PCAOB Developments

December 13, 2021

We report on the important messages coming from this year’s conference.
ISSB gets running start with prototype disclosures

December 03, 2021

Top 10 questions on the general sustainability and climate prototypes, plus why US companies should pay attention.
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.
Q2 2021 Quarterly Outlook

June 10, 2021

Quarterly update from KPMG on accounting and financial reporting developments, including SEC matters and FASB activity.
European ESG reporting directive proposed

April 28, 2021

A new EU proposal would significantly expand the scope of ESG reporting and impact 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 04, 2021

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

More ESG insights

Learn more about ESG and our insights, including the role of the auditor in assurance.

Access ESG Assurance

International ESG developments

The IFRS Foundation has proposed a global set of internationally recognized sustainability standards.

Subscribe to our newsletter

Receive timely updates on accounting and financial reporting topics from KPMG.

Defining Issues

Access our full collection of newsletters with insights and news about financial reporting and regulatory developments.

ESG reference library

For finance reporting professionals, a collection of analysis, examples and insights on Environmental, Social and Governance reporting.

SEC staff questions quality of climate disclosures

Q4 2021 Quarterly Outlook

2021 AICPA Conference on Current SEC & PCAOB Developments

ISSB gets running start with prototype disclosures

SEC updates guidance on proxy matters

International Sustainability Standards Board announced

2021 AICPA Conference on Banks & Savings Institutions

Handbook: Climate risk in the financial statements

IFRS Perspectives – August 2021

Q2 2021 Quarterly Outlook

European ESG reporting directive proposed

ESG and the financial statements

SEC to focus on climate-related disclosures

More ESG insights

International ESG developments

Subscribe to our newsletter

Defining Issues