Overview of ESG Standards Affecting US Companies
This article examines the various finalized and proposed regulations mandating ESG-related disclosures that could affect US companies in the future. Discover which regulations are already in effect and which ones loom on the horizon, along with the specific disclosures they require and their level of interoperability.
Federal Supplier Climate Risk and Resilience Proposed Rule
This article examines the Federal Supplier Climate Risk and Resilience Proposed Rule and how it will affect most companies that do business with the United States Government. Learn about how to determine whether a company is in scope, the disclosures the rule requires, the penalty for noncompliance, and the exemptions that are available.
Accounting for Renewable Energy Certificates (RECs)
Learn how to account for renewable Energy Credits/Certificates and how they compare to other ESG-related credits including the issuance, purchase, impairment, and retirement of those unique credits.
European Sustainability Reporting Standards
This article examines the new European Sustainability Reporting Standards and how they will affect many companies both within and outside the EU. Learn about how to determine whether a company is in scope, the differences between these standards and other prominent ones, the interoperability of the standards, and the exemptions that are available.
Preparing Disclosures Surrounding the Anticipated Financial Effects of Sustainability-Related Risks and Opportunities
Gain an understanding of IFRS S1 required financial disclosures surrounding sustainability-related risks and opportunities. Discover when quantitative information is necessary and when it's not, and delve into the strategies companies can employ to comply with the standard.
Auditing Climate-Related Dsiclosures
This article explores auditing climate-related disclosures, covering the evolving sustainability reporting landscape and the SEC's proposed rules. Learn about upcoming changes and how companies can prepare for audits.
Overview of the CDSB Frameworks
Learn about the CDSB framework and application guides and understand their role in the evolving landscape of ESG reporting.
Identifying Sustainability-related Risks and Opportunities
Learn how to identify sustainability-related risks and opportunities in alignment with the IFRS S1 disclosure requirements.
IFRS S1 and S2 General Overview
This article provides a high-level overview of the new IFRS S1 and S2 Standards. These Standards require organizations to disclose information about all material sustainability-related and climate-related risks and opportunities that are likely to impact the entity's cash flows, ability to secure financing, or cost of capital.
Explore the challenges companies face in defining ESG investments and the various categories of ESG projects they undertake, from community investments to sustainable infrastructure. Delve into the frameworks companies use, such as TCFD, GRI, and CDP, to report on, measure, and disclose their ESG initiatives.
Reporting Noise Pollution
Noise pollution is a non-greenhouse gas emission that is hard to quantifiably report as there is little published guidance. This article serves as an introduction and shows examples to how companies are reporting this emission.
The Power of Climate-Related Scenario Analysis: A Guide to Disclosure
Climate-related scenario analysis is an important tool that businesses can use to plan sustainability improvements. This article will help users understand the accounting disclosures related to climate-related scenario analysis under ESG reporting frameworks.
Greenwashing: What It is and How to Avoid It
Greenwashing is deceptive marketing used to promote an untrue image of a company. The SEC, the FTC, and consumers stand in the way of companies making such fallacious claims. This article expounds on how companies considering an IPO can avoid greenwashing.