Podcast overview
Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting, this time focusing primarily on the updated draft ESRSs for companies in scope of the EU’s Corporate Sustainability Reporting Directive.
Applicability
- All companies
Podcast contents
- 0:15 – Introduction
- 0:50 – Update on SEC developments
- 2:40 – Update on ISSB developments
- 2:50 – Level setting on EU developments
- 4:30 – EU: updated draft ESRSs
- 5:25 – EU: changes in the updated draft ESRSs
- 7:45 – EU: implications for preparers
- 9:35 – EU: next steps to finalization and standards still to come
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Sustainability reporting
KPMG guidance and articles for financial reporting professionals.

First set of ESRSs is now out!
From FY24, companies will be required to provide granular sustainability information

ESRSs | Sustainability reporting
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ISSB | Sustainability reporting
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Meet our team


