Podcast: ESG reporting update

Listen to the latest edition of our ESG reporting podcast – with developments from the SEC, California and the EU.

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

Anita Chan

Anita Chan

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-2341

Podcast overview

Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting – including two California climate disclosure laws that were recently signed into law and proposed amendments to the EU’s Corporate Sustainability Reporting Directive.


  • All companies

Podcast contents

  • 0:15 – Introduction 
  • 1:20 – SEC developments 
  • 2:30 – California developments: what the climate disclosure laws require 
  • 4:30 – California: impact on multinationals 
  • 5:50 – California: next steps on regulation to operationalize  
  • 6:55 – California: interoperability with other frameworks 
  • 8:25 – EU developments: proposed amendments to the Corporate Sustainability Reporting Directive (CSRD) 
  • 12:05 – EU: discussion of the European Sustainability Reporting Standards (ESRSs) within the European Parliament 
  • 13:40 – EU: summarizing the European Financial Reporting Advisory Group’s (EFRAG) 2024 workplan and expectations on exposure drafts  
  • 17:45 – EU: Bottom line for US companies in scope  
  • 18:15 – Interoperability and webcast replay 
  • 20:15 – Closing remarks