At the onset of the new year, the WSJ reported the SEC is “considering a softening of planned rules” while also highlighting the proposed 1% threshold, otherwise known as a bright-line test.

On this episode of the Financial Executives Podcast, we sit down with Maura Hodge, KPMG’s ESG Audit Leader, to get a better understanding of what the 1% disclosure threshold could mean for companies and their auditors as they prepare for the SEC’s final climate disclosure rule.

Download the Financial Education & Research Foundation Report on "How Corporate Finance is Preparing for Climate Disclosure & Best Practices" here

Special Guest: Maura Hodge.