ESG Reporting

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

Prerequisites

None

CPE Credits

Level