FVC2316. Shining a light on the dark side of ESG reporting and practices

Attend this session to learn how the brighter spotlight on Environmental, Social, and Governance ("ESG") topics is relevant to forensic accountants. The presenters will explore how the various elements of the fraud diamond (incentive, opportunity, rationalization and capability) apply to ESG reporting and practices and can increase the risk of ESG related fraud, as well as how practitioners can assist in responding to allegations or suspicions of ESG related fraud or misconduct.

Learning Objectives:

• Identify types of ESG related frauds
• Recognize new fraud risks that may arise due to the increased focus on ESG metrics
• Recall how to conduct effective ESG related fraud investigations
• Identify leading practices to prevent ESG related fraud