In Brief Corporations have long grappled with the question of how to report the potential impact of climate-related risks on their business. Recent years have…
The Relevance and Reliability of ESG Reporting
What Are the Roles of the ISSB, the SEC, and the Accounting Profession?
In Brief Investors, creditors, and other users of financial information are increasingly looking beyond audited financial statements when making investment decisions. The culture in the…
ESG Integration and Small Business
Deployment, Reporting, Assurance, and B Corp Certification
In Brief Growing numbers of small and medium-sized enterprises (SME), spanning a range of sectors and geographies, are signaling their commitment to an ESG-rooted integrated…
ICYMI | Using Sustainability Initiatives to Engage Young Professionals
Prioritizing Purpose for Generation Z and Millennials
Generation Z, like the millennial generation before it, is pessimistic about careers, life in general, and the world around it. However, it shares a deep…
ICYMI | The ESG Reporting Journey
Take the first steps … before it’s too late
Environmental, social, and governance (ESG) reporting is no longer considered a soft investment. Market demand and regulatory guidance are coalescing quickly. Consistent and transparent financial…
ICYMI | Leading the Way on Sustainable Development
An Exclusive Interview with the UN’s Chantal Line Carpentier
In Brief In the past decade, sustainability has moved from the periphery to become central in the global efforts to promote economic development, foster trade,…
Proposed European Value Chain Legislation Will Affect Companies Around the World
Getting Ready for EUMDD
U.S. business owners and their accounting professionals may be surprised to learn about a proposed European legal regime that will have a major impact on…
Integrating Sustainability into the Accounting Curriculum
Meeting an Emerging Student Demand
Last year marked the 50th anniversary of Milton Friedman's seminal article, “The Social Responsibility of Business Is to Increase Its Profits.” The essay focused primarily…
The ESG Reporting Journey
Take the first steps … before it’s too late
Environmental, social, and governance (ESG) reporting is no longer considered a soft investment. Market demand and regulatory guidance are coalescing quickly. Consistent and transparent financial…
First Look at the Human Capital Disclosures on Form 10-K
Analyzing the SEC Mandate and Comparing it to SASB and EU Standards
In Brief The SEC recently required registrants to disclose information on human capital resources that is material to understanding a company's business. Although this represents…
Using Sustainability Initiatives to Engage Young Professionals
Prioritizing Purpose for Generation Z and Millennials
Generation Z, like the millennial generation before it, is pessimistic about careers, life in general, and the world around it. However, it shares a deep…
ICYMI | The ESG Reporting Journey
Take the first steps … before it’s too late
Environmental, social, and governance (ESG) reporting is no longer considered a soft investment. Market demand and regulatory guidance are coalescing quickly. Consistent and transparent financial…