The Impact of Environmental, Social, and Governance (ESG) Related Matters on Financial Statements

Overview

This course will be available for 90 days from your date of purchase.

Environmental, social, and governance (ESG) has become an area of increasing focus. ESG reporting includes a broad spectrum of quantitative and qualitative information. Interested parties seek to understand the effects of relevant ESG matters on an entity's business strategy, cash flows, financial position, and financial performance. This course will focus on the impact of ESG-related matters on the fair preparation of financial statements and related disclosures, and the related financial statement audit considerations.

Prerequisites

None

Objectives

• Recognize the increasing importance of environmental, social, and governance matters to financial statements and annual reports
• Recall audit risks and considerations in a financial statement audit related to environmental, social, and governance matters

Highlights

• Overview of the impact environmental, social, and governance (ESG) matters have on the financial world
• Evolving guidance from the AICPA and other stand-setters related to ESG matters
• Risks of material misstatement in financial statements and related disclosures emerging from ESG matters