FMN Accounting  |  Format: Flash

Sustainability Reporting Becomes the ''New Normal''

Course Overview
Capital market stakeholders are becoming more vocal about how valuable it is when enterprises provide them with sustainability information on the environmental, social, and governance issues that have an impact on their organizations. Tim Mohin, CEO of Global Reporting Initiative (GRI), observes that there is also more widespread acceptance of, and demand for, this data on issues from climate change to diversity in the boardroom and the C-suite.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Identify why GRI began to provide reporting guidance on sustainability;
  • Define what is meant by "the 4C's" of effective reporting;
  • Distinguish between the GRI and the SASB approach to "materiality"; and
  • Explain why the Task Force on Climate-related Financial Disclosures wants enterprises to focus on scenario planning.

    Catalog Number: FMN1255-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: FMN Online
    Advanced Preparation:
    Work experience in financial reporting or accounting, or an introductory course in accounting.
    Course Level: Update
    Field of Study: Accounting
    Content Partner: FMN Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: May 10, 2018 / Dec 13, 2019