Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting.
SEC stays its climate rule pending judicial review
No change in SEC’s position regarding its authority; no effect on companies preparing for compliance with other rules.
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.
Proposed amendments to California climate laws
Climate disclosures remain in place, but longer lead times until adoption and certain reliefs have been proposed.
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.
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