ESG Reporting

Environmental, Social, and Governance (ESG) considerations are transforming the global economy. After taking this course, you will understand how to develop ESG reporting capabilities for your organization by applying contemporary standards, navigating current government regulations, developing metrics, and reporting outcomes.

Learning Objectives

1. To recognize the historical origins and contemporary growth of ESG accounting practices;
2. To review the pronouncements of the standard setting organizations that define ESG metrics;
3. To learn the current status of government regulations, institutional ratings, and valuations;
4. To apply this knowledge to the practical development of ESG reporting capabilities.

Major Topics

History and Contemporary Growth of Accounting Practices:

  1. Balanced Scorecards and Dashboard Reports
  2. COSO Enterprise Risk Management (ERM)
  3. The Paris Accords, Carbon Emissions, and Climate Change
  4. Impact Reporting and Levels of Assurance

Standard Setting Organizations:

  1. Global Reporting Initiative (GRI)
  2. Sustainability Accounting Standards Board (SASB)
  3. U.N. Sustainability Development Goals (SDG)
  4. IFRS Foundation (S1, S2 Standards)

Regulations, Ratings, Valuations:

  1. European Non-financial, Corporate Sustainability, Due Diligence Directives
  2. United States SEC, EPA, Financial, Risk Disclosures
  3. “Top Three” Ratings Agencies
  4. Global and Industry Specific Brand Valuation Methodologies

Assurance Reporting:

  1. Non-CPA Firm Assurance Models
  2. AICPA Reporting Guidance
  3. Limited Assurance and Agreed Upon Procedures
  4. Greenwashing “Red Flags”

Who Should Attend

Financial professionals with a business interest in ESG reporting.

Fields of Study



CPE Credits


This course is available for your group as:


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