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.

CSRD's European Sustainability Reporting Standards Overview

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.

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.

ESG Investments

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.

ESG Reporting Bright Line Materiality Threshold

Learn about the SEC's proposed materiality threshold for climate-related events and their disclosures

Implementation for Non-accelerated Filers

Learn how accelerated filers can preprare to meet the ESG reporting requirements for the SEC's proposed climate-related disclosures.

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.
Qualitative Disclosures

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.
Qualitative Disclosures

Building a Skilled Workforce: Disclosure of Employee Training

Learn how to disclose resources spent training and educating employees as a part of ESG reporting.
Qualitative Disclosures

Disclosing Collective Bargaining Agreements: A Practical Guide

Learn how to disclose matters relating to collective bargaining agreements as as part of ESG reporting.
Financial Footnote Disclosures

Sustainability Linked Bonds: Overview and Disclosure Guidelines

Learn how to disclose important ESG information related to sustainability linked bonds.
Financial Footnote Disclosures

Pay Equity: Navigating How to Report Racial and Gender Pay Gaps

Pay equity disclosures are an important aspect of ESG and a crucial way of informing investors of potential inequity in a company.
Financial Footnote Disclosures

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.
Greenhouse Gas Reporting

Carbon Offsets Explained

Learn how carbon offsetting works, how to account and report for carbon offsets, and the many quality and reporting issues involved with carbon offsetting.
Corporate Governance

Cybersecurity Attack Disclosures

Learn how and why companies are reporting cybersecurity attacks in their ESG reports.

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.
Greenhouse Gas Reporting

Understanding & Accounting For Emission Allowances

Emission allowances are tradable instruments that allow a business to emit a specified amount of a specific gas. This article can help preparers and users of financial statements understand how to treat these unique assets for accounting purposes.
Qualitative Disclosures

Supply Chain Sustainability

Reporting on supply chain sustainability is the first step to a more robust and sustainable supply chain. Leveraging available frameworks allows companies to create a structured, usable, and relevant supply chain report.
Financial Footnote Disclosures

Employee Wage Disclosures

Before jumping into the wage wars, learn what other companies are saying about how they are paying employees.

Implementation for Companies Preparing to go Public

Discover how pre-IPO companies can prepare to meet the ESG reporting requirements for the SEC's proposed climate-related disclosures.
Greenhouse Gas Reporting

Greenhouse Gas (GHG) Emissions

This article discusses proposed disclosures, current guidance, and prevailing regulations that companies must consider as they report their greenhouse gas emissions.
Corporate Governance

Integrating ESG into Corporate Governance

Discover the key functions of governance in a company, including the tools used by boards of directors to fulfill their responsibilities. This article emphasizes the importance of integrating ESG issues with existing responsibilities to ensure the protection of shareholders' interests.