Podcast: ESG reporting update

Listen to ESG reporting developments and expectations – the SEC, ISSB and EU; plus the latest from California.

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 the latest news on the California Bill.


  • All companies

Podcast contents

  • 0:15 – Introduction
  • 1:05 – SEC developments
  • 3:10 – European Sustainability Reporting Standards and the Corporate Sustainability Reporting Directive – what US companies are thinking through
  • 5:05 – European Financial Reporting Advisory Group (EFRAG) Sustainability Reporting Board guidance in development, including commentary on interoperability
  • 7:25 – Interoperability and International Sustainability Standards Board developments, and climate risk in the financial statements
  • 10:15 – California Bill SB-253, Climate Corporate Data Accountability Act
  • 12:40 – EU developments beyond sustainability reporting
  • 14:40 – Upcoming webcast and closing