With the anticipated release of new rules from the U.S. Securities and Exchange Commission (SEC) requiring enhanced disclosure by public companies about climate-related risk and greenhouse gas emissions, as well as new sustainability reporting requirements outside the U.S., sustainability reporting is now at the forefront of investors’ minds. The IFRS Foundation has also launched the new International Sustainability Standards Board (ISSB) and has developed a comprehensive global baseline of sustainability disclosure requirements for the capital markets, covering a broad array of ESG matters. These potential new disclosure requirements, standard setting developments, and the ongoing transformation of the ESG reporting landscape present risks and opportunities to companies, their auditors, and their accountants. With this rapid transformation of ESG guidance and reporting, you need to understand the current state of these emerging standards and how they are being used in current reporting and in proposed new reporting and attest requirements. Further, as investors increase their focus on both environmental and broader ESG disclosures, you need to see how these emerging trends will impact all entities, not just SEC registrants. In this course, we’ll explore key changes in ESG standard setting and reporting and focus on how you can best utilize this increased information related to ESG risks as individual investors and as business professionals.
DESIGNED FOR
Accounting and auditing practitioners at all levels interested in sustainability reporting
BENEFITS
- Understand sustainability reporting and practices, including current reporting practices, recent rules and developments, framework developers, standard setters, proposed SEC reporting and disclosure requirements, and reporting practices outside the US
HIGHLIGHTS
- Utilization of ESG reporting both in the US and globally
- The current state of ESG standard setting
- Status of the SEC’s proposed rules related to greenhouse gas emission reporting and climate risk disclosure requirements
- Topical practice issues including materiality and third-party assurance
- Resources
COURSE LEVEL
Basic
ADVANCE PREPARATION
None