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.



Stuart Block, ESG Consultant, Founder, Sustas LLC
Jonathan Gregory, North America Controller, M&A & ESG Accounting, The Hershey Company
Robert Hirth, Senior Managing Director, Protiviti, Standards and Emerging Issues Advisory Group, PCAOB
Amanda Kraus, Climate Change & Sustainability Services, Partner, Ernst & Young
Brian Tomlinson, Managing Director, Environmental, Social and Governance, Ernst & Young


  • ESG Regulatory Updates
    – Corporate Sustainability Reporting Directive (CSRD)
    – Requirements of published ESRS
    – SEC climate change disclosure proposal
  • ESG Governance
    – Board oversight and engagement
    – Other governance roles defined
    – Sustainability
    – Organizational governance structure
    – ESG Controllership
  • Enhancing ESG Disclosures
    – Data quality and traceability
    – COSO internal control framework
    – Process implications
    – Role of technology in enabling ESG reporting and execution
    – Assurance
    – GHG emissions

• Identify the author of the Corporate Sustainability Reporting Directive

• Identify the annual revenues for companies subjected to Scope 1, Scope 2 and Scope 3 as part of the California Climate Corporate Data Accountability Act

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

• Identify the types of issuers subject to an assurance requirement under the SEC’s proposed climate related disclosures

• Recognize the principles of ESG reporting internal controls

• Recognize the oversight authority for Hershey’s ESG governance

• Identify the percentage of S&P 500 companies that have a separate sustainability committee

• Identify characteristics of effective ESG reporting

• Identify the steps in establishing internal controls over ESG performance data and reporting




No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: