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.
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.
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.
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.
Building a Skilled Workforce: Disclosure of Employee Training
Learn how to disclose resources spent training and educating employees as a part of ESG reporting.
Disclosing Collective Bargaining Agreements: A Practical Guide
Learn how to disclose matters relating to collective bargaining agreements as as part of ESG reporting.
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.
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.
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.
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.