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


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.


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.



Robert Hirth, Senior Managing Director, Protiviti, Standards and Emerging Issues Advisory Group, PCAOB
Simon Wong, Senior Manager, Consulting, Technology & ESG Risk, Ernst & Young


  • Market Context & ESG Reporting Landscape
    – Sustainability
    – Governance and controls
    – ESG risk factors
    – Private company considerations
    – Reporting stats
    – Reporting maturity levels
    – Global Reporting Initiative (GRI)
    – Assurance
    – New debits and credits
  • SEC Climate Proposal & Internal Control
    – Climate change disclosures
    – Governance and controls
    – COSO's internal control framework
    – Internal Control over Sustainability Reporting (ICSR)
  • Global Convergence
    – Regulatory landscape
    – IFRS Foundation’s International Sustainability Standards Board
    – ISSB’s definition of materiality
    – ESG Reporting Requirements in the EU

• Identify the percent of respondents in a recent survey indicating a relatively complete set of procedures in place to drive consistent application of ESG data across the organization

• Identify practices of leading sustainability organizations in integrating sustainability into business strategies

• Recognize the legal landscape of today’s ESG disclosures

• Recognize the FASB’s relative interest level in the GAAP behind ESG matters

• Identify the structure of the SEC’s proposed climate related disclosures

• Identify the registrants required to report Scope 3 GHG emission disclosures under the SEC’s proposed climate related disclosures

• Recognize the role of ESG factors in today’s M&A activity




No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: