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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
- Explore and evaluate the concepts involved in ESG.
- Discover and consider impacts on financial reporting and DCP.
- Identify the proposed SEC ESG rule.
- Explore and evaluating the need for the rule.
- Discover and determine responsibilities of accountants, management and the board.
- Explore and examine various accounting considerations.
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Prerequisites
No advanced preparation or prerequisites are required for this course.