Integrated Reporting

Sustainability (ESG) Reporting v2.0

Sustainability reporting is becoming commonplace for many companies as more companies are interested in reporting on their company’s contributions towards promoting prosperity and economic growth while protecting the planet and people across three interconnected core elements.  These include environments, social, and governance.  This course provides an overview sustainability reporting and the organizations involved in establishing sustainability reporting standards.

Learning Objectives:

After completing this course, participants will be able to:

  • Describe sustainability reporting and its objectives
  • Identify and describe the European Union’s Corporate Sustainability Reporting Directive
  • Describe the disclosure requirements in IFRS S1 and IFRS S2 issued by the International Sustainability Standards Board
  • Describe the SEC’s guidance regarding disclosure related to climate change
  • Apply the COSO report, Achieving Effective Internal Control Over Sustainability Reporting


Prerequisites/Advanced Preparation:

None

Speaker / Author:

John M. Fleming, licensed as a CPA in Pennsylvania, has served as the President and Director of Accounting and Auditing for Kaplan Financial Education, powered by Loscalzo Institute and also as the Director of Content Development for Kaplan Financial Education, powered by SmartPros.  John retired from Kaplan in October of 2017. In retirement, John continues to provide seminars as a discussion leader for Kaplan Financial Education on a part-time basis.

John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

John, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA). In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community.  John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.

Details

Course Code : 99FLE59-v2

Release Date : 11/16/2023
Expire Date : 09/30/2025
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min

Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : Integrated Reporting

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