ESG and Internal Controls

1.5

Total CPE

Tuition
$80.00

Approximate Length
01:30:00

Course Number
21-WB-118-WC

1.5

Total CPE

Tuition
$80.00

Approximate Length
01:30:00

Course Number
21-WB-118-WC

Course Details

Over the past year, there has been increased focus on Environmental, Social & Governance (ESG) issues. As investors and rating agencies are demanding ESG reporting, the SEC and other agencies are focusing on the accuracy and transparency of disclosures as companies report on their ESG policies and practices.

There are some very clear parallels to SOX programs that companies would do well to consider as they develop internal controls related to ESG measurement and disclosure.

This course explores these similarities in light of the evolving role that internal control functions will play in the development of an organization's ESG strategy. Topics include:

what ESG is and why it is now important to the risk function
the changing ESG regulatory environment
implementation approach
internal control considerations
example of ESG disclosures.

By the end of this course, participants should be able to:

define the internal control considerations that factor in to the development of an organization's ESG strategy.

Note: This course is based on a live webcast that took place on September 23, 2021.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights on ESG Reporting.

Keywords: ESG, Internal Controls, Management Services

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

Pre-requisites: There are no pre-requisites for this course

This course is mobile-compatible.

Level of Knowledge: Basic
Field of Study: Management Services - 1.5
Delivery Method: Web Based Self Study

Course Details

There are some very clear parallels to SOX programs that companies would do well to consider as they develop internal controls related to ESG measurement and disclosure.

This course explores these similarities in light of the evolving role that internal control functions will play in the development of an organization's ESG strategy. Topics include: