1、Comparing sustainability reporting requirementsISSB,EU and US SEC 20242 2024 KPMG IFRG Limited,a UK company limited by guarantee.All rights reserved10 questionsAt a glance,how do they compare?to assess how the requirements compare06010702080309041005What materiality lens will apply?What assurance wi

2、ll be required?When will they be effective?What industry-specific disclosures will be required?What do you need to do now?Where and when will information be disclosed?How do the requirements align with the TCFD?What GHG emissions reporting will be required?At a glance,how do they compare?Who will be

3、 in scope?What materiality lens will apply?Where and when will information be disclosed?How do the requirements align with the TCFD?What do you need to do now?What GHG emissions reporting will be required?What assurance will be required?When will they be effective?Who will be in scope?What industry-

4、specific disclosures will be required?.3 2024 KPMG IFRG Limited,a UK company limited by guarantee.All rights reserved.Comparing sustainability reporting requirements1.Understand if and when the requirements apply to you,or whether you will choose to apply them voluntarily.2.Understand where similari

5、ties and differences exist between the requirements that may affect you.3.Identify the information you will need to disclose to provide a coherent narrative.4.Prepare for fast adoption of multiple sets of requirements that may affect your company.Whats next?The requirements are ambitious and will ha

6、ve a significant impact on companies.For multinationals and others needing to apply multiple frameworks,there are many potential challenges.For companies,interoperability is going to be a real challenge for those preparing a coherent narrative on what is important to their business.Companies may als