Nathan Jackson

This article examines the nature of internal carbon prices, its uses, and the increasing disclosures required for companies which utilize them.

This article explores the implications of the EU's Carbon Border Adjustment Mechanism and the affects it will have on companies that import certain materials in the EU.

This article examines how accounting for environmental credits is changing. Learn more about the FASB's project on Accounting for Environmental Credit Programs and the changes it will likely bring to companies reporting under US GAAP.

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.

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.

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.