ESG & Financial Reporting Webinar

This webinar will address key drivers demanding corporate attention on ESG, and how financial reporting teams can help companies identify, assess, and disclose ESG issues in ways that increase trust with stakeholders and enhance corporate reputation and long-term value.

• ESG Regulatory Updates
  – SEC climate change disclosure rules
  – California Climate Disclosure Rule
  – The Voluntary Carbon Market Disclosure (Bill 1305)
  – Corporate Sustainability Reporting Directive (CSRD)
  – European Sustainability Reporting Standards (ESRS)
  – Proposed changes in the EU Omnibus Simplification Package
  – The ESG Omnibus bill package
  – Future compliance
• ESG Governance
  – Corporate governance framework
  – CSRD reporting
  – Oversight
• Enhancing ESG Disclosures
  – Sustainability reporting
  – COSO internal control framework
  – ESG reporting challenges
  – Assurance landscape

Stuart Block, Sustainability Practice Director, Schellman

Robert Hirth, Chair Emeritus of the Committee of Sponsoring Organizations (COSO); Consultant, Protiviti

Matthew Jacobson, Sustainability Controller, nVent

Reagan Richmond, Senior Manager, Climate Change and Sustainability Services, Ernst & Young

This self-study webinar will address key drivers demanding corporate attention on ESG, and how financial reporting teams can help companies identify, assess, and disclose ESG issues in ways that increase trust with stakeholders and enhance corporate reputation and long-term value.

DETAILED LEARNING OBJECTIVES

• Identify the disclosure requirements under California Senate Bill 261 related to climate-related financial risks

• Understand the role of EFRAG in developing European Sustainability Reporting Standards (ESRS) under the CSRD

• Recognize the purpose and scope of California Assembly Bill 1305 concerning voluntary carbon market disclosures

• Determine which companies fall under the expanded scope of the CSRD beginning in fiscal year 2025

• Describe the responsibilities of the Audit Committee in the context of ESG governance

• Differentiate between limited and reasonable assurance in the ESG assurance landscape

• Identify the reporting framework that aligns with California Senate Bill 261

• Explain the benefits of applying the COSO internal control framework to sustainability reporting

• ESG Regulatory Updates
  – SEC climate change disclosure rules
  – California Climate Disclosure Rule
  – The Voluntary Carbon Market Disclosure (Bill 1305)
  – Corporate Sustainability Reporting Directive (CSRD)
  – European Sustainability Reporting Standards (ESRS)
  – Proposed changes in the EU Omnibus Simplification Package
  – The ESG Omnibus bill package
  – Future compliance
• ESG Governance
  – Corporate governance framework
  – CSRD reporting
  – Oversight
• Enhancing ESG Disclosures
  – Sustainability reporting
  – COSO internal control framework
  – ESG reporting challenges
  – Assurance landscape

Stuart Block, Sustainability Practice Director, Schellman

Robert Hirth, Chair Emeritus of the Committee of Sponsoring Organizations (COSO); Consultant, Protiviti

Matthew Jacobson, Sustainability Controller, nVent

Reagan Richmond, Senior Manager, Climate Change and Sustainability Services, Ernst & Young