- The newest acronym in the business community is ESG (Environmental, Social and Governance) Investors’ demand enhanced information about how companies are approaching environmental sustainability. (Sustainability accounting) The foundation of sustainability reporting is for an organization to identify and prioritize its impacts on the economy, environment, and people
- to be transparent about their impacts The foundation of sustainability reporting is for an organization to identify and prioritize its impacts on the economy, environment, and people
- to be transparent about their impacts This session is an introduction to the topic of ESG and what accountants and management should know
Learning Objectives
Identify and evaluate the concepts involved in ESG Discover and determine responsibilities of accountants, management, and the board Explore and examine various accounting considerations Identify and consider impacts on financial reporting and DCP
Major Topics
Environmental, Social and Governance concepts in today’s world Areas of accountability for ESG How ESG impacts Financial Reporting
