ESG reference library

IRA and CHIPS: Tax considerations

September 27, 2022

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

Q3 2022 Quarterly Outlook

September 14, 2022

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

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.

Q2 2022 Quarterly Outlook

June 13, 2022

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

Comparing ESG reporting proposals

June 06, 2022

New talk book: Top 10 questions on how the ISSB proposals compare to the EU proposals and the SEC’s climate proposal.

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.

Proposed EU ESG directive would impact US companies

April 04, 2022

An update on EU proposals that would significantly expand the scope of sustainability reporting and impact US companies.

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 climate reporting and assurance rules

March 21, 2022

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

SEC proposes cybersecurity rules

March 10, 2022

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

Q1 2022 Quarterly Outlook

March 08, 2022

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

Diverse accounting for energy tax credits

February 25, 2022

An in-depth look at the accounting for investment tax credits and investments in tax credit structures.

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.

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.

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.

ESG and the financial statements

March 23, 2021

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