Environmental, Social, and Governance (ESG) Reporting in the US: How to Prepare and Communicate Evolving Requirements

by Tiffany Rasmussen


The measurement and reporting of environmental, social, and governance (ESG) metrics, often called sustainability metrics, have been in flux. That leaves business leaders to figure out how to best prepare ESG reporting and communicate to stakeholders including employees, customers, and investors. One set of globally consistent ESG reporting standards would be advantageous. American accounting and financial reporting leaders have long faced the challenge of staying current on changing reporting requirements. So, how should US-based businesses—many with a global reach—report ESG metrics? Also, how should companies communicate with transparency to those who both love and loath ESG?

Learning Objectives


1. Identify current ESG rules and what standards may be ahead. 2. Determine best practices for how companies can gather and report this data to stakeholders including shareholders, customers, and employees. 3. Evaluate how a company’s disclosures could impact its leadership and operations.

Details

Pub Date: January 1, 2024

Discipline: Accounting

Keywords: Accounting, Accounting Standards, Financial Accounting, Management Accounting, Auditing, Financial Reporting, Environmental, Social, and Governance (ESG), Sustainability

Product #: B6049-PDF-ENG

Industry: Accounting Services

Geography: United States, North America

Length: 12 page(s)


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Berkeley Haas Case Series The Berkeley Haas Case Series is a collection of business case studies written by faculty members at the Haas School of Business. Cases are conceived, developed, written, and published throughout the year, on subjects ranging from entrepreneurship and strategy to finance and marketing. Each case includes a teaching note for use in the classroom.

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