To update financial professionals on recent guidance and enforcement actions that impact the internal control environment in relation to ESG factors, as well as expectations for companies to maintain documentation of the execution of processes and controls.
 

SPEAKERS:

Robert Hirth, Senior Managing Director, Protiviti, Member, PCAOB & AICPA

Gabriel Mas, Senior Manager, Climate Change & Sustainability Services, Ernst & Young LLP

Liz Matson, Senior Manager, Business Consulting, Ernst & Young LLP

• Market Context & ESG Reporting Landscape
  – Changes to the ESG landscape
  – Disconnect between investor expectations and company disclosures
  – Mandatory ESG reporting around the world
• Frequently Asked Questions
• ESG Organizational Governance Structure
• Role of Audit Committee
• Priorities for Transforming the Future of Corporate Reporting
• Final SEC Climate Rule
• Ways Companies Can Enhance ESG Reporting

To update financial professionals on recent guidance and enforcement actions that impact the internal control environment in relation to ESG factors, as well as expectations for companies to maintain documentation of the execution of processes and controls.
 

SPEAKERS:

Robert Hirth, Senior Managing Director, Protiviti, Member, PCAOB & AICPA

Marie Johnson, Americas Sustainability Governance, Risk and Compliance Leader, Ernst & Young LLP

Jamie Smith, Director, Center for Board Matters, Ernst & Young LLP

Simon Wong, Senior Manager, Consulting, Technology & ESG Risk, Ernst & Young LLP

DETAILED LEARNING OBJECTIVES

• Identify expectations from stakeholders on ESG matters

• Recognize ESG reporting requirements in certain countries

• Identify the types of companies subject to the SEC climate rules

• Identify certain characteristics of SEC climate disclosures

• Recognize the level of importance of ESG initiatives in most organizations

• Identify finance department’s role in ESG reporting

• Recognize what type of ESG models work best for various types of organizations

• Identify the threshold for the new SEC climate rules

• What is the Current ESG Risk Landscape?
  – Global forces and sustainability
  – Changing views of ESG
  – Impact on a company's value chain
  – Protecting and creating value from ESG
• Evolving Stakeholder Expectations
• ISSB Standards
• SEC Climate & Cybersecurity Disclosure Rulemaking
• Corporate Sustainability Reporting Directive (CSRD)
• Supply Chain Considerations
• ESG Reporting Controls
  – Materiality
  – COSO frameworks
  – ESG challenges