Podcast overview
Members of the ESG team in the KPMG Department of Professional Practice discuss the latest developments in ESG reporting.
Applicability
- All companies
Podcast contents
- 0:15 – Introduction
- 0:40 – California: recap
- 2:45 – California: carbon offsets disclosures
- 3:50 – California: GHG emissions and climate risks reporting
- 6:30 – European Sustainability Reporting Standards (ESRS): EFRAG draft implementation guidance (materiality, value chain, data points)
- 8:15 – ESRS: draft standards for small and medium-sized entities (SMEs)
- 12:10 – ESRS: sector-specific and reduced non-EU standards
- 14:45 – Other EU developments: EU Taxonomy and Q&As for banks, Corporate Sustainability Reporting Directive (CSRD) Q&As
- 17:50 – SEC climate rule: timing
- 19:20 – SEC climate rule: expectations
- 21:25 – Global Reporting Initiative
- 23:50 – Closing
Explore more
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California introduces climate disclosures and assurance
The ESG reporting landscape expands with the addition of broad reaching state-level climate disclosure rules.
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California imposes ESG reporting related to carbon offsets
Effective January 1, another broad reaching state-level climate disclosure rule expands the ESG reporting landscape.
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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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