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      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,
      KPMG in Japan

      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
      KPMG in the US

      10:00

      Key takeaways

      Mark Vaessen

      10:20

      Closing comments

      Reinhard Dotzlaw

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      The message is clear ... Now is the time to get involved in these important consultations. They will have wide implications for corporate reporting and that means there will be implications for your company.

      Reinhard Dotzlaw

      Understanding the similarities and differences is crucial and we do hope that we will see – as much as possible – global alignment between all of these requirements.

      Mark Vaessen

      1 European Financial Reporting Advisory Group           
      2 US Securities and Exchange Commission

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