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.
Applicability
- 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
Explore more

International ESG reporting: ISSB and ESRSs
KPMG professionals take a look at international ESG disclosure requirements that are likely to impact many US companies.

California introduces climate disclosures and assurance
The ESG reporting landscape expands with the addition of broad reaching state-level climate disclosure rules.

ESRSs | Sustainability reporting
Resource center on implementation of new standards

ESG reporting update - ISSB
Listen to ESG reporting developments and expectations - with a focus on IFRS Sustainability Disclosure Standards.
Meet our team


