Impact of EU supply chain laws on US companies
A German supply chain due diligence act is already effective, with an EU-wide directive in the final stages of approval.
Q1 2024 Quarterly Outlook
Our quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.
Understanding the SEC’s climate rule
Top 10 questions on the final rules – covering scope, Reg S-X and Reg S-K requirements, effective dates and more.
SEC mandates climate reporting and assurance
With its final climate rule, the SEC has responded to concerns while crafting meaningful disclosures for investors.
Understanding the SEC’s climate rule
Top 10 questions on the final rules – covering scope, Reg S-X and Reg S-K requirements, effective dates and more.
FASB project on environmental credit programs
The FASB’s latest discussion focuses on the model to account for environmental credit obligations.
Handbook: Climate risk in the financial statements
Our in-depth guide comprises a collection of questions, issues and examples that we believe are relevant for companies thinking about the ways in which climate risk can affect their financial statements.
Podcast: International sustainability reporting
Hear about key themes discussed at the International Sustainability Standards Board Symposium in New York.
SEC finalizes cybersecurity rules
SEC staff released new C&DIs on reporting deadlines and materiality when consulting Attorney General.
2023 AICPA & CIMA Conference
The conference highlights you need from the AICPA & CIMA Conference on Current SEC and PCAOB Developments
Latest: Impact of EU ESG reporting on US companies
The Corporate Sustainability Reporting Directive is now in force, but its application to US companies continues to raise questions.
California imposes ESG reporting related to carbon offsets
Effective January 1, another broad reaching state-level climate disclosure rule expands the ESG reporting landscape.
California introduces climate disclosures and assurance
The ESG reporting landscape expands with the addition of broad reaching state-level climate disclosure rules.
SEC amends the fund ‘Names Rule’
Amendment seeks to enhance transparency and provide better investor clarity into a fund’s strategy.
Handbook: GHG emissions reporting
Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol.
Comparing ESG reporting proposals
Updated: Top 10 Q&As on how the ISSB proposals compare to the EU draft standards and the SEC’s climate proposal.
Podcast: Impact of EU ESG requirements on US companies
Listen now to understand how a US company could be in scope of the Corporate Sustainability Reporting Directive.
SEC investment management proposals focus on ESG
Proposals target the Names Rule plus ESG disclosures by funds and investment advisers, aiming for enhanced transparency.
International Sustainability Standards Board announced
ISSB to address growing demand for global ESG disclosure standards; SEC proposals expected early 2022.
ESG and the financial statements
FASB staff educational paper highlights how environmental issues may affect the financial statements.
Webcast series
A webcast series on how to navigate the final SEC climate rule to stay ahead.
Podcast: ESG reporting Top 5
We discuss our top themes, including SEC scrutiny, regulation, controls, investments, and getting started.
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.
Demystifying ESG assurance
In this KPMG IMPACT podcast, Breanne Anderson, Audit Managing Director speaks with Maura Hodge, ESG IMPACT Audit leader about ESG assurance.
Podcast: ‘No Regrets’ moves on ESG reporting
As the SEC moves toward final rulemaking on climate disclosures, we discuss what companies can be doing now.
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