TSR – Regulation nation: The practical reality of reporting

Podcast overview

In this episode of The Sustainability Report, KPMG professionals Louise Santacruz and Bryce Ehrhardt shift the conversation around sustainability regulations from what the rules say to what it takes to put them into practice. They’re joined by Savannah Wilson, Senior Manager, ESG Regulatory Reporting at The Estée Lauder Companies, and Kenny Green, Sustainability Controller at Booking Holdings, for a grounded look at how two global organizations are building — and stress testing— their sustainability reporting programs.

Together, the group examines the real-world work behind managing overlapping frameworks like CSRD, ISSB and California’s climate laws; the move from voluntary reporting to data that can stand up to regulatory scrutiny; and what it takes to design processes that can scale across jurisdictions. They also explore the mindset shift required to turn regulatory pressure into smarter systems, shared infrastructure and reporting models that serve more than one purpose.

If you’re trying to untangle evolving global requirements or looking for practical ways to move your organization from simply complying with to meaningfully operationalizing sustainability reporting, this conversation offers clear perspective — and a path forward.

Applicability

US companies doing business in California or that may be affected by global sustainability reporting regulations, including CSRD and ISSB.

Podcast contents

• 00:00 – Introduction
• 06:05 – Infrastructure and strategy
• 09:10 – Triggers for change
• 15:50 – The regulatory patchwork
• 17:30 – Resource allocation
• 20:15 – California climate laws
• 23:25 – Motivating teams
• 31:35 – Future outlook