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: August 21, 2023
13 Reviews (50 ratings)

Reviews

5
Anonymous Author
ESG reporting is growing. Many investors are looking for this information and utilize these concepts to make investment decisions. This is a great course to help outline the nature and structure of ESG reporting.
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
5
Anonymous Author
This course helped me understand the purpose of ESG and who all the players are. It also helped me understand the potential role of accountants in tracking/reporting ESG issues.
5
Anonymous Author
Another great presentation. I really like Lynn's classes, always clear in materials and lessons, easy to follow and understand the content.
5
Anonymous Author
This is a new topic that is becoming more and more relevant. I enjoyed the introduction and look forward to learning more.
5
Anonymous Author
Good overview of ESG, including current state and trends, as well as ways to contribute to strategy and execution.
4
Anonymous Author
Very good introduction to the topic. Looking forward courses with more detailed information.
4
Anonymous Author
Good overview course in this area to provide some high-level things to think about.
4
Anonymous Author
Good introduction to ESG for financial reporting. PDF of slide show is very helpful.
5
Anonymous Author
Great introductory course for beginners. It is very clear and straighforward.
5
Member's Profile
helpful, good introduction to environmental social governance topic
5
Member's Profile
Concise information that's easy to follow and understand.
5
Anonymous Author
AUDIT COMMITTEE ROLE IS PRESENTED IN DETAIL. THANK YOU
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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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Environmental, Social and Governance (ESG) for Accountants2:28
  Concepts of ESG13:05
  ESG Program10:55
  Roles and Accounting Considerations12:20
  Financial Reporting and DCP7:12
  Summary7:30
CONTINUOUS PLAY
  Introduction to Environmental, Social and Governance (ESG) for Accountants53:30
SUPPORTING MATERIAL
  Slides: Introduction to Environmental, Social and Governance (ESG) for AccountantsPDF
  Introduction to Environmental, Social and Governance (ESG) for Accountants Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam