IN BRIEF Recent climate disclosure mandates in Europe and California may have a significant impact on sustainability reporting beyond those jurisdictions. With some changes being…
Corporate leaders and investors alike are faced with a growing list of financially material sustainability risks and opportunities. The manufacturing sector, for example, has significant…
Human Capital Accounting as a Strategic Imperative
Models and Organizational Impact
Note from Column Editor Tracey J. Niemotko: This month’s column was written by Aaliyah Layne, one of my students at Marist University, relating her research into…
Three Students, Similar Paths
How Sustainability Is Reshaping Career Expectations in the Accounting Profession
Sustainability accounting and reporting (SAR) is reshaping how students view the accounting profession, broadening the accountant's role to guide an organization's sustainability initiatives and communicate…
Note from Column Editor Tracey J. Niemotko: This month's column was written by John Magliocco, one of my students at Marist University, describing his personal journey…
Generational Perspectives on Sustainability
How Evolving Views Connect to the Classroom
Sustainability—defined by the Sustainability Accounting Standards Board (SASB) as encompassing environmental stewardship, social capital, human capital, business models, and governance—has evolved into a generational barometer,…
Back-to-School
The Ongoing Role of Sustainability in Academia
Since its debut in the March/April 2024 issue, this column has explored sustainability accounting and reporting (SAR), a field of increasing relevance within the accounting…
There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their…
Are Corporate DEI Efforts Sustainable in Today’s Environment?
Real Change or Empty Promises?
The discussion around diversity, equity, and inclusion (DEI) initiatives intensified following the death of George Floyd in 2020, prompting more corporations to invest in DEI…
There has been growing pressure—from investors, from the Financial Stability Board (FSB), and from the International Organization of Securities Commissions (IOSCO)—for companies to disclose their…
Note from Column Editor Tracey J. Niemotko: Jack Woods is currently a senior at Marist University, pursuing a bachelor's degree in professional accountancy. He is the…
Note from Column Editor Tracey J. Niemotko: Jack Woods is currently a senior at Marist University, pursuing a bachelor's degree in professional accountancy. He is…
Human Capital Sustainability Policies
One Perspective on American vs. Dutch Working Culture
Note from Column Editor Tracey J. Niemotko: Jack Hakula graduated from Marist College in May 2023 with an accounting degree and is pursuing a graduate degree…
Human Capital Sustainability Policies
One Perspective on American vs. Dutch Working Culture
Note from Column Editor Tracey J. Niemotko: Jack Hakula graduated from Marist College in May 2023 with an accounting degree and is pursuing a graduate degree…
Sustainability Reporting and the Greenwashing Challenge
Can the New International Sustainability Disclosure and Assurance Standards Eliminate Greenwashing?
In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a result…
The Case for Redefining Accounting as a Multidimensional Practice
Shaping a Better World
Definitions of accounting deployed today are observably narrow, outdated, and increasingly unsuitable for realizing the full potential of accounting in today's world. Without key definitional…
What if students who are required to take a core accounting course could study more alluring topics in that core course, such as sustainability and…
Sustainability and ESG Reporting Opportunities and Challenges
Insights from Germany
Sustainability and environmental, social, and governance (ESG) reporting have grown in scope and importance for several years. This article discusses opportunities and challenges for the…
Note from Column Editor Tracey J. Niemotko: Alexis Colucci was an accounting major who completed her Master of Science in Professional Accountancy degree at Marist College…
Sustainability Reporting and the Greenwashing Challenge
Can the New International Sustainability Disclosure and Assurance Standards Eliminate Greenwashing?
In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a result…
On March 6, 2024, the SEC issued its long-awaited rule aimed at standardized climate-related disclosure for U.S. regis-trants (https://www.sec.gov/newsroom/press-releases/2024-31). One element of this rule would…
Mandatory Sustainability Metrics Reporting Has Arrived in America, via Europe
Getting Familiar with the EU’s Corporate Sustainability Reporting Directive
In Brief Sustainability reporting in the United States has traditionally been guided by a variety of voluntary standards and frameworks. But such reporting will soon…
In Brief Despite the headwinds generated by a growing anti-ESG movement, activists, stakeholders, NGOs, and other influencers are escalating their pressure on businesses and financiers…
A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students…
A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated accountants crunching numbers. Students…
Editors' Note: The following is an introduction to a new column focusing on sustainability accounting and reporting, as well as integrated reporting; environmental, social, and governance…
The ISSB’s New Sustainability Disclosure Standards
A First Look at S1 and S2
On June 26, 2023, the International Sustainability Standards Board (ISSB), an International Financial Reporting Standards (IFRS) Foundation initiative, released IFRS S1, General Requirements for Disclosure of…
ICYMI | What CPAs Need to Know About the SEC Climate-Related Risk Proposal
Five Practical Steps for Preparation and Implementation
In Brief By now, most CPAs are aware that the SEC issued a landmark proposal that would require standardized disclosure of climate-related risks for companies,…
In Brief The demand from users for environmental, social, and governance (ESG) information has continued to grow, but standards remain under development and reporting is…
Finding the Right ESG Framework
Which Standards Setters Should You Choose?
On March 18, 2022, Wolters Kluwer's Expert Insights published “The 5 biggest hurdles to effective ESG [environmental, social, and governance] reporting.” Unsurprisingly, “multiple ESG frameworks” was…