ESG Reporting

Learning Objectives

1. To learn 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 understand the roles of government regulations, institutional ratings, and valuations;
4. To apply this knowledge to the development of ESG reporting capabilities.

Major Topics

History of Accounting Practices:

1. Triple Bottom Line (TBL) Accounting
2. COSO Enterprise Risk Management (ERM)
3. Social and Environmental Assessment Reporting (SEAR)
4. Integrated Reporting (IR)

Standard Setting Organizations:

1. Global Reporting Initiative (GRI)
2. b. Sustainability Accounting Standards Board (SASB)
3. c. Sustainability Development Goals (SDG)
4. d. Task force on Climate related Financial Disclosures (TCFD)

Regulations, Ratings, Valuations:

1. a. E.U. Non-Financial Reporting (NFR) Directive
2. b. S.E.C. Mandatory Disclosures for Publicly Traded Firms
3. c. MSCI, DJSI RobecoSAM, Sustainalytics Ratings
4. d. Interbrand Global Brand Valuation Methodology

ESG Reporting:

1. a. Trade Association Standards, e.g. IPIECA
2. b. Six Capitals Model
3. c. Pro Forma Forecasts, Financial Projections
4. d. Environmental, Social Impact Assessments

Who Should Attend

Executives, managers, and staff with reporting responsibilities involving sustainability considerations.

Fields of Study

Prerequisites

None

CPE Credits

Level