ESG & Financial Reporting Webinar (1.5 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 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.

 

SPEAKERS:

Robert Hirth, Senior Managing Director, Protiviti, Member PCAOB & AICPA
Holly Menna, ESG, Financial Accounting Advisory Services, Ernst & Young LLP
Maren Meyers, Educational Content Manager, IFRS Foundation

 

Emphasis: 
  • Current State of ESG Ecosystem
    – Investor demand for material
       ESG financial data
    – Finance talent and data
       analytics
    – Climate-related disclosures
       proposal
    – UN principles for responsible
       investing
    – Private company investments
  • ESG Reporting Landscape
    – Ways to improve ESG reporting
    – Growing number of SASB
       Standards reporters
    – Sustainabilty disclosure topics
       and accounting metrics
    – Industry-specific information for
       targeted analysis
    – SASB Standards examples for:
       – Commercial banks
       – Software and IT services
       – Apparel, accessories and
           footwear
  • Institutional Investor Priorities
    – Policies
    – Specifics from large investors
  • ESG Regulatory Update
    – SEC response to ESG risks and
       opportunities
       – Recommended climate-
          related financial disclosures
         – Governance
         – Strategy
         – Risk management
         – Metrics and targets
     – Regulatory developments
     – Phase-in periods for proposed
        disclosures and assurance
    – International convergence
    – Market-driven developments
    – ISSB, US and EU approaches
       to climate reporting
    – Moving toward a global ESG
       reporting baseline
    – IFRS announces International
       Sustainability Standards Board
    – Industry-specific information for
       targeted analysis
  • Role of Finance Function: Controls, Governance Assurance
    – Determining metrics that require
       controls
    – Assurance trends
    – COSO Board
    – Third Party ESG assurance
Bottom
Prerequisite: 

None.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Update.

CPE Credit: 
1.50
NASBA Field of Study: 
Accounting