NOT2318. ESG Reporting - What's All The Fuss?

The movement toward ESG reporting continues to gain momentum in the U.S. and even more so internationally. While much of the focus in the U.S. has thus far been on public companies, especially following the SEC's proposed climate-related disclosures, NFPs (and their auditors/stakeholders) increasingly are expressing interest in an area that for many involves mission and impact as much as externalities. This session would introduce the audience to this area, some of its terminology, and its relationship to traditional financial reporting; provide an update on developments in the U.S. and abroad; and highlight some best practices/ proactive reporting already being done within the NFP sector.

Learning Objectives:

• Identify, at a general level, the scope of ESG reporting, including its relationship to financial reporting.
• Recognize how ESG reporting relates to communication about an NFP's mission, vision, and organizational impact.
• Indicate, at a general level, the range of ESG reporting currently being done in the NFP sector and some best practices.