Overview
Environmental, social, and governance (ESG) has become an area of increasing focus. ESG reporting includes a broad spectrum of quantitative and qualitative information. Interested parties seek to understand the effects of relevant ESG matters on an entity’s business strategy, cash flows, financial position, and financial performance. This course will focus on the impact of ESG-related matters on the fair preparation of financial statements and related disclosures, and the related financial statement audit considerations.
Objectives
- Recognize the increasing importance of environmental, social, and governance matters to financial statements and annual reports.
- Recall audit risks and considerations in a financial statement audit related to these matters.
