ESG and Climate Change Disclosures

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

Upon the successful completion of this program, the participant will be able to:

• Recall the actions that the SEC, business groups, and hedge fund managers have taken with respect to ESG and climate change disclosures.
• Describe examples of ESG disclosures from two different companies.
• Recognize the various bodies that have developed frameworks and proposed standards for ESG and climate-related disclosures.

Course Overview:

This program will focus on:

• Comments from regulators about ESG disclosures.
• ESG communications from the World Economic Forum.
• ESG statements from hedge fund managers.
• Examples of ESG disclosures in current public company reporting.
• Existing ESG reporting frameworks.
• The future outlook for ESG reporting frameworks.
• Current ESG best practices for companies.

CPE Program Level:  Update 

Intended Audience:  CPAs, accountants, attorneys, and other allied professionals who deal with SEC reporting and disclosure, and related accounting issues, including in-house counsel, outside attorneys, chief financial officers (CFOs) and their staff, internal auditors, and partners of public accounting firms and their staff.

Prerequisites:  A general understanding of ESG and climate change disclosures.

Advanced Preparation:  None

Instructional Method:  QAS Self-Study

Updated:  May 2021

Credit Information:  1 CPE credit is available upon completion of this program’s 3 content-review questions and a minimum passing score of 70% on the 5-question final exam.