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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.

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.

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.
Last updated/reviewed: May 26, 2022

2 Reviews (13 ratings)Reviews

5
Member's Profile
Lynn, Here we are again as the 80 CPE requirement is upon me. You are my go to instructor on Illumeo. Thank goodness you continue to add content. YOU are the best. Thank you, Larry
4
Anonymous Author
Good introduction to ESG for financial reporting. PDF of slide show is very helpful.

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  2:28Introduction to Environmental, Social and Governance (ESG) for Accountants
  13:05Concepts of ESG
  10:55ESG Program
  12:20Roles and Accounting Considerations
  7:12Financial Reporting and DCP
  7:30Summary
CONTINUOUS PLAY
  53:30Introduction to Environmental, Social and Governance (ESG) for Accountants
SUPPORTING MATERIAL
  PDFSlides: Introduction to Environmental, Social and Governance (ESG) for Accountants
  PDFIntroduction to Environmental, Social and Governance (ESG) for Accountants Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM