NOT2415. Impact and ESG in NFPs

This session will provide foundational learning about environmental, social, and governance (ESG) for not-for-profit organizations (NFPs) by discussing how ESG reporting connects to impact reporting, the regulatory environment, the role of accounting and finance, issues and opportunities around reporting, and the potential benefits of assurance.

Learning Objectives:

• Identify why ESG is important for NFPs and how much of what they are already doing connects to ESG risks and activities.
• Identify how accountants can change the world by supporting and validating risks and reporting.
• Analyze how the regulatory reporting environment is evolving and its potential impact on NFPs.
• Differentiate the risks and rewards of impact reporting.
• Distinguish the potential benefits of independent assurance, as well as how to prepare accordingly.