CFC2116. Decoding the “Alphabet Soup” of ESG Reporting

While sustainability, or ESG issues have previously been primarily in the domain of larger, consumer-facing, public companies, often with limited involvement by the finance function, this is no longer the case. With increased urgency about climate impacts and the widespread embrace of major social issues, there is also increased demand for disclosures on these concerns being made by investors, and other stakeholders, including regulators.

One of the challenges that business face in responding to these increased demands is what has often been referred to as the “alphabet soup” of reporting frameworks and standards. This session will provide an overview of the rapidly-changing reporting and regulatory landscape and the likely impact on companies of all sizes.

Learning Objectives:

• Distinguish between the major reporting frameworks and the collaborative efforts underway to develop a comprehensive solution for global reporting, including SASB, CDP, CDSB, TCFD and GRI
• Recognize the need for sustainability reporting standards and the formation of an International Sustainability Standards Board by the IFRS Foundation to create a global architecture for comprehensive corporate reporting
• Evaluate emerging climate change legislation and regulation in the U.S., the U.K. and the E.U. and the potential impact on business operations, financing, and reporting for your company