This course provides CPAs with a thorough understanding of Environmental, Social, and Governance (ESG) standards, regulations, and their evolution. It explores the historical context and development of ESG, examines materiality and standardization, and covers recent regulatory developments, including the SEC's climate-related disclosure rules and California's Climate Corporate Data Accountability Act. By the end of the course, participants will be equipped to navigate the evolving ESG landscape, enhancing their ability to provide informed accounting services in this dynamic field.
Learning Objectives
• Explain the core principles of Environmental, Social, and Governance (ESG) and their relevance to the accounting profession.
• Identify key ESG reporting frameworks and standards commonly used in financial reporting and disclosures.
• Analyze the role of CPAs in supporting organizations to achieve ESG goals through accurate reporting and strategic guidance.
Major Topics
• Environmental, Social, and Governance standards
• ESG
• California's Climate Corporate Data Accountability Act
