The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024.
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TOPICS / MANAGEMENT ACCOUNTING
Sustainability
Addressing ESG: Experts advise action but also patience
Regulation is an important step to establishing a baseline for ESG reporting, but it’s only a first step, according to panelists at the AICPA & CIMA Conference on Current SEC and PCAOB Developments.
New year, new challenges: Preparing for sustainability disclosures
Those on the front line of the sustainability reporting landscape share what’s to come in 2023 and what accounting professionals need to know to prepare.
Prepare your students for ESG careers
Firms are looking for CPAs with environmental, social, and governance knowledge and experience.
CEOs cite consequences of not meeting expectations related to ESG
Global business leaders say the impact of ESG goes beyond simply satisfying investors and accounting standards.
More companies obtaining ESG assurance, according to global survey
The percentage of companies worldwide providing assurance on ESG reporting increased between 2019 and 2020, but are auditors getting their share of the work?
AICPA & CIMA comment on ISSB drafts of sustainability disclosures
A comment letter applauds efforts to develop global standards for disclosing sustainability information and provide suggestions related to the two exposure drafts.
From the archives: How purpose can play a bigger role in business
An author and Harvard Business School professor explains why companies should have a larger role in society than providing shareholder value in this podcast episode with transcript.
5 trends driving the importance of understanding ESG
The AICPA’s Ami Beers, CPA, CGMA, explains the reasons for increased focus on environmental, social, and governance (ESG) issues.
FASB to explore rules on accounting for ESG credits
The FASB said last week that it will explore new rules regarding the accounting for financial instruments with ESG-linked features and regulatory credits.
SEC proposes enhanced disclosures related to ESG
The SEC proposed amendments to rules and reporting forms to promote consistent, comparable and reliable information for investors concerning funds’ and advisers’ incorporation of environmental, social and governance factors.
SEC extends comment period on climate-related disclosure proposal
The SEC announced an extension in the public comment period for its proposal on climate-related disclosure requirements.
Climate change: What the SEC proposal means for companies, auditors
The SEC’s recently issued climate change disclosure proposal would require companies to embrace a comprehensive, sophisticated approach to climate reporting.
New SEC proposal would ramp up climate-change disclosures
Public companies would be required to disclose climate-related risks and financial statement metrics under a much-awaited proposal issued by the SEC.
SEC set to discuss staff climate change proposal
The Securities and Exchange Commission will meet Monday to discuss a staff proposal designed to improve and standardize companies’ climate change disclosures for investors.
These 10 startups show profession’s focus on innovation, ESG
The AICPA and CPA.com have selected 10 early-stage technology companies to participate in the 2022 Startup Accelerator.
ESG offers growth opportunities for 2022
Focus on environmental, social, and governance issues is rising amid investor and regulator interest.
How climate risks are reflected in current financial statements
The Center for Audit Quality has published a resource that describes management and auditors’ responsibilities related to climate-related risk reporting.
Tips for teaching ESG and sustainability accounting
Having ESG knowledge can set graduates apart. Get students excited about this emerging area of accounting.
ESG assurance an elusive but promising opportunity for auditors
Although just 31 of the S&P 500 companies use public company auditors for environmental, social and governance assurance, increased regulation and investor focus may lead to more opportunities for practitioners in the future.
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