Conferences Presenting

Asheville Conference
August 06, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Bar Harbor Conference
July 16, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Charleston Conference
May 14, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Hilton Head Conference
September 24, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Key West Conference
June 04, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Las Vegas May Conference
May 22, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Las Vegas December Conference
December 03, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Naples Conference
October 29, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Nashville Conference
November 05, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
San Francisco Conference
August 27, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
San Diego Conference
July 09, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
St Simons Conference
October 22, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Sunriver Conference
July 30, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Washington DC Conference
July 03, 2020
7:30AM - 10:20AM
Rod Redding, Inactive CPA
Live Event
3
Basic
Accounting
None

Course Description

There is a growing number of corporations and stakeholders of those corporations that believe that, to optimize long run growth, nonfinancial information needs to be reported by corporations. Sustainability accounting is attempting to meet that need by reporting on environmental, social, and governmental factors affecting the corporation’s ability to sustain financial growth over time. With more reporting has come the desire to establish sustainability accounting standards to provide for consistent and comparable information being reported. This course will look at the reasons for the growing call for sustainability reporting and the entities that have been formed to establish standards for sustainability accounting. In the United States, the Sustainability Accounting Standards Board (SASB) was started while the world has seen the development of the Global Reporting Initiative (GRI). In November 2018, the SASB published 77 standards, providing a complete set of globally applicable industry-specific standards which identify the minimal set of financially material sustainability topics and their associated metrics for the typical company in an industry. The process for establishing the standards, the actual standards, the 11 industries, and the concept of materiality and the Materiality Map used by the SASB will be discussed. The GRI standards will be contrasted to the SASB. A US corporation sustainability report will be reviewed. How an investor might utilize will be discussed.



Course Specifics

Accounting
None
LE1201008
None


Compliance Information

103220
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Discuss the growing interest in sustainability accounting and the opposing views of its objective
  • Understand how environmental, social, and governmental factors may affect long term financial growth
  • Explain the SASB process for developing sustainability standards, industry classifications, and establishing which are standards might have a materiality impact on an industry
  • Differentiate how the Global Reporting Initiative contrasts to the SASB approach
  • Explain the contents of a selected US corporation sustainability report
  • Identify in general how an investor might use the information from a sustainability report


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