The Bottom Line: TSR - Countdown to Cali

Get the key insights on California's 2026 climate reporting deadlines in just minutes. The Bottom Line is a quick summary for when you need to stay informed on the fly.

California's 2026 climate reporting deadlines are fast approaching - June 30, 2026, for GHG reporting and January 1, 2026, for climate risk reporting. Companies in scope of SB 253 and SB 261 must act now. Learn how to prepare your organization, set boundaries and engage with assurance providers to ensure compliance. For more information on California's climate laws, register for our October 21 webcast at https://kpmg.com/us/en/frv/webcast/2025/california-climate-laws-the-draft-regulations.html and visit kpmg.com/us/CaliClimate for insights on staying ahead of the compliance curve.

In this fast-paced, movie-themed episode we turn OBBB's fine print into a red-carpet awards show - where KPMG Partners Matt Drucker from the Department of Professional Practice and Ashby Corum from Washington National Tax select the provisions most likely to impact cash taxes and month-end close. Who gets the award for the provision most likely to move cash taxes right now? Or the award for the rule that seems like one thing until you take a second look? Tune in to find out!

In this fast-paced, movie-themed episode we turn OBBB's fine print into a red-carpet awards show - where KPMG Partners Matt Drucker from the Department of Professional Practice and Ashby Corum from Washington National Tax select the provisions most likely to impact cash taxes and month end close. Who gets the award for the provision most likely to move cash taxes right now? Or the award for the rule that seems like one thing until you take a second look? Tune in to find out! For the full episode visit: kpmg.com/us/FRVpodcasts

What really goes into filing a Form S-1, and what can go wrong if you don't plan ahead? In this episode, former SEC veteran Melissa Rocha joins us to unpack the S-1 review process, share common pitfalls that derail IPO timelines, and offer practical tips for engaging with the SEC staff. Whether you're heading toward an IPO or just want to understand how the process really works, this episode is packed with insights you won't want to miss. For more information on filing requirements, check out: https://kpmg.com/us/en/frv/reference-library/2025/us-issuers-public-offerings-filing-requirements.html

What really goes into filing a Form S-1, and what can go wrong if you don't plan ahead? In this episode, former SEC veteran Melissa Rocha joins us to unpack the S-1 review process, share common pitfalls that derail IPO timelines, and offer practical tips for engaging with the SEC staff. Whether you're heading toward an IPO or just want to understand how the process really works, this episode is packed with insights you won't want to miss. For more information on filing requirements, check out: https://kpmg.com/us/en/frv/reference-library/2025/us-issuers-public-offerings-filing-requirements.html

Explore the key steps and strategies for a smooth S-1 filing, from proactive communication to addressing common SEC comments. For more information on filing requirements, check out: https://kpmg.com/us/en/frv/reference-library/2025/us-issuers-public-offerings-filing-requirements.html

The Sustainability Report - We continue our California climate reporting journey with the latest news and insights. How can companies prepare for 2026 climate reporting without final regulations? Our specialists discuss the latest on CARB's process, key reporting challenges and actionable steps to comply with California's climate laws. Tune in and visit kpmg.com/us/CaliClimate for insights on staying ahead of the compliance curve.

The California Air Resources Board, CARB, is in the process of developing regulations for greenhouse gas, GHG, emissions and climate-related financial risk reporting How can companies prepare for 2026 climate reporting without final regulations? Our specialists discuss the latest on CARB's process, key reporting challenges and actionable steps to comply with California's climate laws. Tune in and visit kpmg.com/us/CaliClimate for insights on staying ahead of the compliance curve.

For those in a hurry we've put together a special 3-minute episode to highlight the key takeaways on IPO readiness. Learn more on our Capital Markets Readiness webpage.