PODCAST

FRV podcast: ESG Top 5 for the year-end

We discuss our picks this reporting season, including SEC scrutiny, climate competence, and preparing for the future.

Maura Hodge

Maura Hodge

Partner, KPMG IMPACT Audit Leader, KPMG US

+1 803-606-8370

Julie Santoro

Julie Santoro

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-1086

Podcast overview

Maura Hodge, KPMG IMPACT Audit Leader, and Julie Santoro, Department of Professional Practice, share their personal Top 5 themes ahead of the 2021 reporting season.

Applicability

  • All entities

Podcast contents

  • 00:30 – Introductions and acronyms alert (see quick reference guide below)
  • 01:00 – #1 The International Sustainability Standards Board and US relevance
  • 04:30 – #2 The potential effects of climate risk on your financial statements
  • 08:10 – #3 Climate competence at different levels of the organization
  • 11:30 – #4 SEC scrutiny
  • 14:20 – #5 The four Es to preparing for future success: educate, establish, engage, explore
  • 17:10 – Recap and resources

Quick reference guide to acronyms

COP26 – 2021 United Nations climate change conference that was held in Glasgow in November

CDSB – Climate Disclosure Standards Board – an initiative of CDP (formerly the Carbon Disclosure Project)

IASB Board – International Accounting Standards Board

IOSCO – International Organization of Securities Commissions

ISSB – International Sustainability Standards Board

SASB – Sustainability Accounting Standards Board

TCFD – Task Force on Climate-related Financial Disclosures

WEF – World Economic Forum

VRF – Value Reporting Foundation (which houses the Integrated Reporting Framework and the SASB Standards)


Other resources