AICPA® and CIMA® offer a variety of resources and continue to develop content to support the profession
Key Actions for establishing effective governance over ESG reporting
ESG reporting and attestation: A roadmap for audit practitioners
Global benchmarking study — State of Play in Sustainability Assurance
FAQs on External Assurance of Sustainability Reporting
Considerations of ESG-related matters in an audit of financial statements
7 steps to Implementing the Sustainable Development Goals (SDGs)
The accountant’s role in enacting the Sustainable Development Goals
The CFO and Finance Function Role in Value Creation
Sustainability and business — The call to action: Build back better
Sustainability and business — Environmental Protection Introduction: Putting the E in ESG
Sustainability and business — Social Inclusion Introduction: Putting the S in ESG
Sustainability and business — Governance Introduction: Putting the G in ESG
Sustainability frameworks & standards: Evolution overview
Sustainability and Business — Environmental Issues Brief: Accounting for the Sustainable Development Goals
Sustainability frameworks & standards: Sustainability Accounting Standards Board (SASB)
Sustainability frameworks & standards: Global Reporting Initiative (GRI)
Sustainability frameworks & standards: Task Force on Climate-related Financial Disclosures (TCFD)
Sustainability frameworks & standards: International Integrated Reporting (IR) Framework
Sustainability frameworks & standards: Climate Disclosure Standards Board (CDSB)
Sustainability frameworks & standards: WEF’s Measuring Stakeholder Capitalism
AICPA Summary: SEC Proposed Rule on Climate-related Disclosures
Other ESG-related resources can be accessed here.
