COSO offers guidance on internal controls over ESG reporting
The committee released a study Thursday on how to apply its widely used internal control framework to sustainability reporting.
Source: accountingtoday.com
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Inside the billion-dollar market for junk carbon offsets
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.
Source: accountingtoday.com
AICPA & CIMA offer ESG certificate program
The Association of International Certified Professional Accountants rolled out an environmental, social and governance training program for accountants.
Source: accountingtoday.com
UN panel calls out 'greenwashers' and seeks net-zero regulation
The goal is to sniff out "dishonest climate accounting and other actions designed to circumvent the need for deep decarbonization."
Source: accountingtoday.com
Sustainability reporting grows, but questions remain about accuracy
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.
Source: accountingtoday.com