Sustainability
Even if regulations don’t legally apply to private companies, they often apply from a practical standpoint. A new resource offers guidance on the importance of assuring sustainability data for public and private companies alike.
Company leaders leaning into the opportunity presented by the evolving ESG landscape share their success stories during the 2023 Future of Finance Virtual Summit.
COSO has published supplemental guidance that can be used to apply its internal control framework to reporting on sustainability.
More large companies than ever are reporting ESG data and obtaining assurance, according to a global survey, prompting many U.S. audit firms to explore how to best position themselves for an increased role.
The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024.
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.
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.
Firms are looking for CPAs with environmental, social, and governance knowledge and experience.
Global business leaders say the impact of ESG goes beyond simply satisfying investors and accounting standards.
The percentage of companies worldwide providing assurance on ESG reporting increased between 2019 and 2020, but are auditors getting their share of the work?
A comment letter applauds efforts to develop global standards for disclosing sustainability information and provide suggestions related to the two exposure drafts.
The AICPA’s Ami Beers, CPA, CGMA, explains the reasons for increased focus on environmental, social, and governance (ESG) issues.
The FASB said last week that it will explore new rules regarding the accounting for financial instruments with ESG-linked features and regulatory credits.
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.
The SEC announced an extension in the public comment period for its proposal on climate-related disclosure requirements.
The SEC's recently issued climate change disclosure proposal would require companies to embrace a comprehensive, sophisticated approach to climate reporting.
Public companies would be required to disclose climate-related risks and financial statement metrics under a much-awaited proposal issued by the SEC.
The Securities and Exchange Commission will meet Monday to discuss a staff proposal designed to improve and standardize companies’ climate change disclosures for investors.
The AICPA and CPA.com have selected 10 early-stage technology companies to participate in the 2022 Startup Accelerator.
Focus on environmental, social, and governance issues is rising amid investor and regulator interest.