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.

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