PODCAST

Podcast: ESG reporting update

Listen to ESG reporting developments and expectations – California, the EU, the SEC and the Global Reporting Initiative (GRI).

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

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.

Applicability

  • All companies

Podcast contents

  • 0:15 – Introduction
  • 0:40 – California: recap
  • 2:45 – California: carbon offsets disclosures
  • 3:50 – California: GHG emissions and climate risks reporting
  • 6:30 – European Sustainability Reporting Standards (ESRS): EFRAG draft implementation guidance (materiality, value chain, data points)
  • 8:15 – ESRS: draft standards for small and medium-sized entities (SMEs)
  • 12:10 – ESRS: sector-specific and reduced non-EU standards
  • 14:45 – Other EU developments: EU Taxonomy and Q&As for banks, Corporate Sustainability Reporting Directive (CSRD) Q&As
  • 17:50 – SEC climate rule: timing
  • 19:20 – SEC climate rule: expectations
  • 21:25 – Global Reporting Initiative
  • 23:50 – Closing