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
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