Sustainability reporting: Time to deliver on the ambition of global alignment

KPMG's Larry Bradley explores the key issues that need to be addressed in ongoing consultations on how to standardise sustainability reporting. In the spring, three sets of proposed requirements were published that will shape the future of sustainability reporting. The US Securities and Exchange Commission (SEC), the EU's European Financial Reporting Advisory Group (EFRAG) and the International Sustainability Standards Board (ISSB) have now completed their public consultations and aim to publish final rules or standards in the coming months. It's good news that this has all taken plac...