Overview
ESG (Environmental, Social, and Governance) principles and criteria continue to be emphasized more and more as they become increasingly important in terms of meeting regulators’ reporting requirements as well as attracting the desired investors, suppliers, and potential workforce. ESG is not only becoming mandatory, it is now a popular way for companies to enhance their image and to demonstrate their commitment to being a reliable business that holds themselves to a high standard of accountability.
This self-study webinar will focus on how to go about meeting those expectations set by regulators and investors. During this practical and up-to-date conference, you will hear from experts from Big 4 accounting firms and other industry specialists who will show you how to comply with ESG standards, how to collect data, and how to enhance ESG reporting.
AGENDA HIGHLIGHTS
• Overall ESG Reporting Landscape
• Regulatory Update: SEC Rules, California Climate Laws & CSRD
• COSO Guidance on ESG Reporting
• ESG Assurance Considerations Including Third Party Assurance on Greenhouse Gas Emissions
• ESG Data Collection Aggregation & Technology Applications Considerations
• Company & Board Member Liability in ESG Reporting
• Industry Panel Discussion on Complying with ESG Reporting
LEARNING OBJECTIVE To provide financial professionals with the latest updates on ESG principles and reporting including regulatory
compliance so that they are able to aid their employers in their efforts to enhance their company's value and reputation, while also
demonstrating a reliable commitment towards growth to the company's shareholders.
PREREQUISITE None. ADVANCE PREPARATION None. PROGRAM LEVEL Update. NASBA FIELD OF STUDY Accounting.
DELIVERY METHOD Self-Study.
Speakers
CONFERENCE SPEAKERS
Lauren Assaf-Holmes, Senior Associate, Gibson Dunn
Kari Helm, Partner, Financial Accounting Advisory Services – ESG Reporting, EY
Robert Hirth, Senior Managing Director, Protiviti, Member, PCAOB & AICPA
Denise Lucas, Director of Accounting Policy and Financial Reporting, IBM
Brian Mace, Managing Director, Finance Transformation, KPMG
Ashley Marshall, Manager, Climate Change and Sustainability Services, EY
Susan Resley, Partner, Morgan Lewis
Matthew Rickert, Manager, Climate Change and Sustainability Services, EY
Mark Siegel, Corporate & ESG Reporting Thought Leader, PwC
Sara Watson, Global Leader of ESG Policy, Controls, and Assurance, Amazon
Chris Wright, Managing Director, Protiviti
Detailed Learning Objectives
• Identify characteristics of ESG as an investment strategy
• Recognize expectations from stakeholders on ESG matters
• Identify certain ESG goals
• Recognize certain characteristics of the 10b-5 rule
• Identify ESG Reporting Data
• Recognize the legal scrutiny of ESG disclosures
• Identify the purpose of the 2024 climate disclosure rule
• Recognize TCFD disclosure recommendations for strategy
• Recognize the scope of SB 2453
• Identify the Framework SB 261 follows
• Recognize when the SEC final climate-related disclosure rule was adopted
• Identify the year companies need to be CSRD compliant
• Identify the characteristics of impact materiality and financial materiality
• Recognize what ESRS stands for
• Identify what entities are subject to assurance requirements for their Scope 1 and Scope 2 GHG emissions
• Identify the SEC climate-related disclosures requirements
• Identify top areas for internal audit to begin in ESG
• Identify the steps in establishing internal control over ESG
• Identify how risk management effects risk
• Identify challenges in effective ESG risk management
• Recognize who should use internal control over sustainability reporting
• Identify the role of data and technology in ESG reporting
• Recognize requirements of AT-C Section 105 and AT-C Section 210
• Recognize the formula for emissions
• Identify best practices in ESG reporting