Overview

This course will provide business professionals with a historical background on how these Environmental, Social, and Governance (ESG) factors evolved and how they play an important part in a company’s current financial reporting and corporate disclosures. We will look at the current landscape of recommended ESG reporting standards outlined by various organizations and how you can leverage them to create your own set of policies and controls for ESC reporting and disclosures. Finally, we will also look at ESG from an investor’s and consumer’s perspective and give an overview of how companies are positioning their ESG reporting in alignment with their investments, interests, and values.

Learning Options

Below are the available learning options for this course:

AuditPro

Online On-Demand

This course is available through AuditPro — a subscription-based, on-demand learning platform. As a subscriber, you will have access to an ‘all you can watch’ library of courses that are built in alignment with the National Association of State Boards of Accountancy (NASBA) standards.

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Enterprise Solutions

Tailored Experience

Bring this course to your organization at your convenience. ACI Learning can deliver this instructor-led course for your team at a chosen location or virtually. Alternatively, choose the topic(s) you need and ACI will craft a training solution to keep your team future-proof.

Customize your training

NASBA Certified CPE

8 Credits

Auditing

Why you should take this course

For users with an introductory knowledge of this topic, and are searching for additional information and its application.

Who should take this course

All business professionals interested in learning the key ESG factors and how they can be integrated into a company’s internal audit and financial reporting processes.

Prerequisites

Fundamentals of Internal Auditing (OAG101)

1. The Evolution of ESG

• Overview and Historical Background

• Current Outlook and Importance

2. What is ESG?

• Key Factors: Environmental

• Key Factors: Social

• Key Factors: Governance

• Case Studies

• Current Standards: National

• Current Standards: International

• Developing Standards

• Frameworks and Current Challenges

3. ESG Considerations

• Third-Party-Generated Research and Ratings

• Company Culture and impact on ESG

• Company Resources and Impact on ESG

• ESG Risk Appetite, Tolerance, and Acceptance

4. Financial Reporting Requirements

• ESG and Financial Reporting

• How is ESG Measured?

• On the Horizon

5. Audit Reporting Requirements

• ESG and Audit Reporting

• How is ESG Measured?

• On the Horizon

6. How to Evaluate Corporate Performance

• How Does ESG Affect My Company?

• Best Practices and Considerations

7. Investor and Consumer Perspectives

• Investments, Interests, and Values

• Best Practices and Considerations

Explain what ESG is and describe the historical background of how ESG originated.
Identify and describe the three factors of ESG.
Describe the current ESG reporting standards and how they can apply to your organization.
Assess how to evaluate good corporate ESG performance.
Describe ESG factors from an investor's and consumer's perspective.

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.