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      "text": "1. Determine applicable ESG reporting standards\n\nSustainability reporting is developing quickly, with new requirements from the International Sustainability Standards Board (ISSB) and EU, and proposals from the US. The aim of the ISSB™ Standards is to create a global baseline for investor-focused sustainability reporting that local jurisdictions can build on.\n\nThere is commonality among the requirements, however, there are also areas where they are not aligned. For multi-nationals and others needing to apply multiple frameworks, the challenges will be magnified if the requirements are not compatible.\n\nKPMG has guidance on some of the practical challenges you may encounter as you prepare for the new sustainability reporting standards. Comparing sustainability reporting requirements — KPMG Global.",
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