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…
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,…
Voices of the Profession: Reflecting on the State of the Profession
Panel Discussion Marking the Journal’s 90th Anniversary
Editor's Note: On the occasion of the CPA Journal's 90th anniversary, Editorial Review Board Member and NYSSCPA Director-at-Large Orumé Hays convened a panel of distinguished CPAs from around the…
As the role of CPAs continues to expand, adapting and revising accounting curricula to meet emerging complexities becomes increasingly difficult. One such emerging area is…
ICYMI | The COSO Internal Control Framework and Sustainability Reporting
The Benefits of Good Governance and Internal Controls
In Brief Even as corporate reporting of sustainability information continues to gain in popularity, the practice still is not standardized, either domestically or globally. While…
Voices of the Profession: Interview with the UN’s Chantal Line Carpentier
Leading the Way on Sustainable Development
In the past decade, sustainability has moved from the periphery to become central in the global efforts to promote economic development, foster trade, and lift…
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,…
As the role of CPAs continues to expand, adapting and revising accounting curricula to meet emerging complexities becomes increasingly difficult. One such emerging area is…
Monitoring Risk in Financial Reporting
Regulators Look Closer at Cybersecurity, Sustainability, and Governance
The 18th Annual Financial Reporting Conference, hosted by Baruch College this past May 2, once again brought together regulators, standards setters, preparers, auditors, and users…
The disclosure of nonfinancial information took on an increased importance when the European Union issued Directive 2014/95/EU (http://bit.ly/305nwzg) concerning reporting of sustainability information by large…
ICYMI | The Current State of Sustainability Reporting
A Work in Progress
In Brief Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize…
The COSO Internal Control Framework and Sustainability Reporting
The Benefits of Good Governance and Internal Controls
In Brief Even as corporate reporting of sustainability information continues to gain in popularity, the practice still is not standardized, either domestically or globally. While…
How many standards can a sustainability accountant possibly follow? Three dozen comprehensive standards are published by the Global Reporting Initiative (GRI), and 77 industry-specific standards…
Substantially all large corporations, both in the United States and internationally, are issuing annual sustainability reports. These reports cover the vast spectrum of social issues…
Where would I start in talking about sustainability and corporate reporting? First, corporations all over the world identify and understand the key factors behind their…
Accounting is all about the numbers. But some items that are not easily tallied up in a financial statement are nonetheless essential to the day-to-day…
The Global Sustainability Standards Board (GSSB) of the Global Reporting Initiative (GRI) transitioned from issuing “guidelines” to more formal “standards” in October 2016. The new…
In March 2018, the Sustainability Accounting Standards Board (SASB) established a relationship with Fordham University's Gabelli School of Business to advance the emerging field of…
In Brief Corporate sustainability reporting is becoming more widespread with each passing year, and with that growth comes the need for companies to back up…
The Current State of Sustainability Reporting
A Work in Progress
In Brief Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize…
FASB News Plan to Amend U.S. GAAP’s Tax Disclosures Waiting on Tax Reform As the House and Senate advance their bills to overhaul the tax…
An April 2017 commentary by Jean Rogers, CEO of the Sustainability Accounting Standards Board (SASB), in Investor's Business Daily (“Sustainability Accounting Standards Represent Market—Not Regulatory—Forces…
The Current State of Sustainability Reporting by Smaller S&P 500 Companies
What Do Businesses Choose to Disclose?
The financial performance of publicly traded companies is reported in accordance with SEC requirements. However, financial statements do not give much information about the impact…
The use of sustainability reports for public and private companies has blossomed in the last few years. Reports run from as few as five to…
The third panel of the First Annual Sustainability Investment Leadership Conference addressed how investors judge sustainability information when assessing a company's value. The conversation also…
For the past few years, The CPA Journal has drawn attention to the new but growing field of sustainability reporting and assurance by devoting a…