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With increased urgency about climate impacts and the widespread embrace of major social issues, there is also increased demand for disclosures on these concerns being made by investors, and other stakeholders, including regulators.
Recent major developments include the formation of the International Sustainability Standards Board (ISSB) by the IFRS Foundation, the creation of the Corporate Sustainability Reporting Directive (CSRD) in the EU, and in the US, what the SEC has referred to as an “all agency response” to these concerns.
This session will provide an overview of the evolving reporting and regulatory landscape, along with an approach for building an ESG program and managing sustainability performance in your company.
Learning Objectives:
Recognize the key components of the sustainability reporting landscape and the potential impact on your business
Identify the critical concepts of the two ISSB prototype standards for Sustainability-related Financial Information and Climate-related Disclosures
Formulate a plan for designing, implementing, and monitoring an ESG accounting and reporting program that is suitable for your organization
Speaker(s):
Mr Kenneth
W. Witt,
CPA, CGMA,
Associate Technical Director, MA R&D,
AICPA & CIMA