Podcast: Climate risk in the financial statements

We discuss trending topics: R&D, power purchase agreements, executive compensation and carbon credits.

Julie Santoro

Julie Santoro

Partner, Dept. of Professional Practice, ESG, KPMG US

+1 212-954-1086

Bryce Ehrhardt

Bryce Ehrhardt

Managing Director, Dept. of Professional Practice, KPMG US

+1 614-241-4658

Louise Santacruz

Louise Santacruz

Executive Director, Dept. of Professional Practice, KPMG US

+1 212-909-5090

Podcast overview

Members of the ESG team in the KPMG Department of Professional Practice highlight additions to our in-depth handbook on the ways in which climate risk can manifest in the financial statements.


  • All companies

Podcast contents

  • 00:15 – Introduction 
  • 01:15 – Research and development 
  • 03:10 – Power purchase agreements with renewable energy certificates (RECs) 
  • 06:45 – Executive compensation linked to ESG targets 
  • 08:50 – Carbon credits, carbon offsets 
  • 11:15 – Closing remarks