Skip to main content
Concurrent Session Onsite and Online

ENG2348. The ESG Reporting Imperative (FIN, NAA)

With increased urgency about climate impacts and the widespread embrace of major social issues, there is also increased demand for disclosures being made by investors, other stakeholders and regulators. The initial two global standards developed by the International Sustainability Standards Board (ISSB) are scheduled for launch in June 2023. In the U.S., the final SEC rule on GHG disclosures is expected to also be released mid-year. In the EU, the Corporate Sustainability Reporting Directive (CSRD), has a comprehensive suite of European Sustainability Reporting Standards (ESRS) in the final stages of review and approval. Also expected in 2023 is the release of the final Task Force on Nature-related Financial Disclosures (TNFD) framework designed to address biodiversity concerns. This session will provide an overview of the rapidly developing ESG landscape, and a discussion of initiatives by leading companies to develop and implement internal strategies to meet the demands of these emerging requirements.


Learning Objectives:

  • Recognize the key components of the sustainability reporting landscape and the potential impact on your business
  • Identify the critical concepts and timelines of the key standards, regulations, and reporting frameworks
  • Formulate a plan for designing, implementing, and monitoring an ESG accounting and reporting program that is suitable for your organization
Date/Time
CPE Credits
1.5
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
3-4 years in the Profession
Advanced Preparation
NA
Session Tags
NAA
FIN
CGMA