Host: Laura McCracken, partner, Deloitte & Touche LLP
Presenters: Wim Bartels, partner, Deloitte Risk Advisory BV
Cynthia Cummis, specialist leader, Deloitte & Touche LLP
Kristen Sullivan, partner, Deloitte & Touche LLP
1.0 Overview CPE credit | Specialized Knowledge
In November 2022, the European Council and the European Parliament approved the final text of the Corporate Sustainability Reporting Directive (CSRD), which will affect U.S.-based companies with E.U. operations and are much broader than the Securities and Exchange Commission’s proposed rule on climate. We’ll discuss:
- The scope of the CSRD and impact to U.S.-based companies, including disclosure requirements and timing of such disclosure
- Other international developments, including the latest on the International Sustainability Standards Board (ISSB) exposure drafts
- Considerations for multinational companies navigating multiple new disclosure requirements and how you can start preparing now
Meet the speakers
Laura is the Deputy Leader of the Quality, Regulatory and Risk practice at Deloitte and leads our ESG strategy across the professional practice. Laura also serves as an audit partner for our largest multinational clients in the financial services and commercial industries. From 2013 to 2014 Laura was a partner in Deloitte’s National Office Accounting Consultation Group. From 2011 to 2013, Laura was a Professional Accounting Fellow in the Office of the Chief Accountant of the Securities and Exchange Commission, where she consulted with registrants and the Division of Corporation Finance on accounting and reporting matters.
Kristen is a partner with Deloitte & Touche LLP and leads Sustainability and ESG Services. Kristen also serves as the Deloitte Touche Tohmatsu Limited’s Global Audit & Assurance Sustainability and Climate Services leader and the Integrated Reporting Community of Practice leader. Kristen serves as a member of the Global Reporting Initiative Community, the Sustainability Accounting Standards Board (SASB) Assurance Task Force, and the Sustainable Stock Exchange Initiative Corporate Working Group; and as chair of the AICPA Sustainability Task Force. Kristen has more than 25 years of experience with Deloitte, beginning her career in Deloitte’s Audit and Advisory Services, working in Deloitte’s National Office in several capacities, and working with the deputy CEO of Deloitte LLP focused on regulatory and public policy matters. Kristen is a CPA (Connecticut and Missouri) and CGMA and earned SASB’s Fundamentals of Sustainability Accounting Credential. Kristen completed the Berkeley Law Executive Education Certification ESG: Navigating the Board’s Role. Kristen also serves as a member of the Eureka College Board of Trustees and the Financial Women’s Association.