These promissory notes offer buyers an accounting power: Emitters of planet-warming pollution get to deduct emissions from their own ledgers simply by purchasing tons of carbon offsets sourced to projects elsewhere.
The Association of International Certified Professional Accountants rolled out an environmental, social and governance training program for accountants.
While corporate sustainability reporting continues to grow amid demands from investors and regulators, problems persist with the reliability of the information and the role of accounting firms in vetting the disclosures.