FRV Weekly – Jan. 31, 2022

To help ensure appropriate climate disclosures in 2021 year-end filings, use the example comments posted by the Division of Corporation Finance as a guide. Plus see our climate risk handbook for potential financial statement implications.

In 2015 the SEC proposed disclosure of the relationship between executive compensation and the registrant’s financial performance. The SEC is revisiting the proposal and has reopened the comment period for 30 days following publication in the Federal Register.

See highlights from our global boardroom diversity survey results, and findings from our latest research on African American representation on Fortune 1000 boards. Plus, our annual list of priorities for boards and audit committees.

The Division of Corporation Finance has posted an illustrative letter with example comments requesting more specific and prominent disclosure of the unique risks and differences that may exist for companies based in China.

Banks are reshaping operating and business models by putting customers first and deepening digital engagement; and bank boards are uniquely positioned to help their management teams seize the opportunities. Our report highlights the top issues.

KPMG IMPACT Advisory leader, Katherine Blue, and ESG Climate Advisory lead, Declan McManus, discuss the immediate need for actionable decarbonization plans to shift to net zero, and the importance of integrating ESG into the operating model of businesses.

Our comprehensive in-depth guides include discussion and analysis of significant issues for professionals in accounting and financial reporting. Download our latest editions, including our newly updated in-depth guide to credit impairment.