Within the space of a few weeks, the International Sustainability Standards Board (ISSBTM Board), EFRAG1 and the SEC2 have all published proposed sustainability reporting standards. Some are more detailed than others, and some cover wider issues for a wider stakeholder group. All of them represent significant steps towards greater connectivity between sustainability reporting and financial reporting.
In this podcast, hosted by Reinhard Dotzlaw, the three leaders of the KPMG global corporate and sustainability reporting team offer a high-level overview of the proposals.
00:00 | Introduction | Reinhard Dotzlaw, formerly Partner and Global IFRS® and corporate reporting leader, KPMG in Canada |
01:38 | The ISSB Board’s first two proposed standards | Tomokazu Sekiguchi, Partner, |
04:20 | EFRAG’s 13 separate proposals | Mark Vaessen, Chair, Global Corporate and Sustainability Reporting Topic Team (CSRTT) |
07:25 | The SEC’s proposed rule | Julie Santoro, Partner |
10:00 | Key takeaways | Mark Vaessen |
10:20 | Closing comments | Reinhard Dotzlaw |
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1 European Financial Reporting Advisory Group
2 US Securities and Exchange Commission
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