Environmental, Social and Governance (ESG) has become a hot topic among standard setters. This session will look at the work of the FASB, GASB, and AICPA in the areas of ESG. We’ll also look at the types of engagements CPAs can provide to entities who want to have assurance around their ESG reporting. 

Agenda:

• Background (pg4)
• ISSB (pg9)
• ICSR (pg40)
• FASB / GASB Projects (pg45)
• SEC Proposal (pg74)
• Attestation Standards (pg82)
• Resources (pg125)