PODCAST

KPMG survey: responses to the SEC’s climate proposal

In an FRV podcast and companion survey, we explore themes emerging from comment letters to the SEC.

Julie Santoro

Julie Santoro

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-1086

Maura Hodge

Maura Hodge

IMPACT ESG Audit Leader, KPMG US

+1 803-606-8370

Christina Abbott

Christina Abbott

Senior Manager, Dept. of Professional Practice, KPMG US

+1 312-665-2963

Bryce Ehrhardt

Bryce Ehrhardt

Director, Dept. of Professional Practice, KPMG US

+1 614-241-4658

Micah White

Micah White

Senior Manager, Dept. of Professional Practice , KPMG US

+1 314-244-4013

Overview

Maura Hodge, KPMG IMPACT Audit Leader, and the KPMG Department of Professional Practice share their observations on responses to the SEC’s climate proposal. To download our podcast, see link above. You may also download our survey here.

Applicability

SEC Release Nos. 33-11042 and 34-94478

The Enhancement and Standardization of Climate-Related Disclosures for Investors

  • Registrants with Exchange Act reporting obligations pursuant to Exchange Act Section 13(a) or Section 15(d), and companies filing a Securities Act or Exchange Act registration statement
  • Includes Foreign Private Issuers

Podcast contents

  • 00:45 – About the survey 
  • 02:00 – General sentiment 
  • 04:30 – Financial statement disclosures 
  • 07:00 – Greenhouse gas (GHG) emissions disclosures 
  • 10:20 – Other disclosures, based on the Task Force for Climate-related Financial Disclosures (TCFD), transition and safe harbor 
  • 13:20 – Next steps for the SEC and for companies 
  • 15:45 – Resources


About the survey: The SEC received well over 4,000 unique responses to its climate proposal, with the vast majority coming from individual members of the general public. We chose 150 responses that represented a variety of industries and respondent types.

Download survey here


Additional resources