ESG & Financial Reporting Self-Study Webinar (2 Hours)

Overview: 

The focus on Environmental, Social, and Governance issues (ESG) continues to accelerate as investors and other stakeholders seek to understand and assess material ESG factors in their investment, purchasing and employment decisions. ESG investment strategies already make up a large portion of US assets under professional management, and are poised to rise even higher.

Objective: 

This self-study webinar will address key drivers demanding corporate attention on ESG, and how financial reporting teams can help companies identify, assess, and disclose ESG issues in ways that increase trust with stakeholders and enhance corporate reputation and long-term value.

Emphasis: 
  • Sustainability & ESG Reporting Update
    – S&P 500 Reports
    – Private company
       considerations
    – Framework statistics and
       assurance
    – Industry classification
    – Global Reporting Initiative (GRI)
    – Climate-related financial
       disclosures
    – International integrated
       reporting
  • Navigating the ESG Landscape
    – Climate change expectations
    – Limited, voluntary and high-
       quality reporting and
       disclosures
    – Risks and opportunities
    – Governance
       – The Chief Sustainability
         Officer’s role
       – Financial planning
       – ESG-linked financing
       – Corporate reporting
       – Processes and controls
       – Data and analytics
    – Board’s evolving role in
       oversight
  • SASB: Investor Preferred Sustainability Standards
    – What differentiates SASB
       Standards?
    – Disclosure topics and
       accounting metrics
    – Examples (banks, IT services,
       apparel)
    – Evolving marketplace
    – Increased corporate use
    – Reporting channels
    – Task force on Climate-Related
       Disclosures (TCFD)
    – Disclosure demands
    – International support
    – Adoption driven by investors
  • Third-Party Assurance of Sustainability & ESG Reporting
    – Measurement controls
    – Level of assurance
  • ESG Standards Convergence
    – Developing a comprehensive
       corporate reporting system
    – Global ESG reporting baseline
    – IFRS Foundation
    – International Sustainability
      Standards Board (ISSB)
  • ESG Activity at the SEC
    – Climate rulemaking and
       disclosure expectations
    – Accounting and reporting
       considerations
  • Other Matters

Identify the single biggest perceived threat to strategic success in the next 3-5 years per a recent survey of governance specialists

Recognize the relative popularity of ESG as an investment strategy

Recognize the biggest obstacle to assessing ESG risk per an investor’s report

Identify the first and most widely adopted global standards for sustainability reporting

Identify the roots of the Global Reporting Institute (GRI)

Recognize the SEC’s perspective towards ESG reporting

Recognize the ESG-centric entity associated with industry-specific disclosure topics, metrics and guidance

Identify stakeholders’ view of existing ESG standards and frameworks
 

Bottom
Price: 
$109.00
Prerequisite: 

None.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Update.

CPE Credit: 
2.00
NASBA Field of Study: 
Accounting