Explainers
How does the 2024 SEC Climate Disclosure Rule Impact Your Board?
This article from the Climate Governance Initiative, written 5 September 2024, provides an overview of the U.S. Securities and Exchange Commission (SEC) climate disclosure rule.
Understand the Requirements of this First Set of European Sustainability Reporting Standards
Mark Vaessen, KPMG Partner in The Netherlands, looks at key features of the final European Sustainability Reporting Standards and interoperability with international standard-settings initiatives. From FY24, companies will be required to provide granular sustainability information.
EU Green Deal vs. US Inflation Reduction Act
In this blog, André Guedel and Olivier Eichenberger, KPMG Switzerland, explore the different types of incentives for innovation, sustainable industrialization and decarbonization in the EU and the USA.
What is COP?
COP refers to the United Nations’ annual conference on climate change. Its 28th meeting (COP28) is scheduled to begin November 30, 2023, in Dubai, United Arab Emirates. McKinsey explains the background and significance.
European Sustainability Reporting Standards
Deloitte's blog on European Sustainability Reporting Standards: unpacking the commission’s first delegated act.
What the IPCC report means for non-executive directors
The IPCC Sixth Assessment Report containing the latest scientific knowledge on climate change has been completed. Here are the key takeaways for NEDs.
