Climate change

The relief bill includes an extension of the 45Q tax credit, which gives companies a tax break for capturing carbon..

Five organizations released prototypes Friday of climate-related financial disclosure standards to illustrate how they could work within their various approaches.

The Global Reporting Initiative is responding to a proposal from the IFRS Foundation to oversee sustainability standards alongside international accounting standards.

The International Federation of Accountants reiterated its call this week for an international sustainability standards board under the purview of the International Financial Reporting Standards Foundation.

The Big Four firm's 11th sustainability report, 'The Time Has Come,' also found that the Americas lead the world in sustainability reporting.

The former Fed chair would be the first woman to head the Treasury.

The Big Four firm is also aiming to have 100 percent renewable electricity by 2022 in its board countries and by 2030 for its wider network.

Accountants have an important role to play, according to the head of the AICPA.

An ACCA report finds accountants deeply concerned about ESG matters.

The Big Four accounting firms have developed a set of metrics for companies to use for environmental, social and governance reporting internationally.

The Sustainability Accounting Standards Board is moving beyond environmental issues and further into the areas of social and governance reporting.

Money managers and pension funds want companies to publish their 2020 annual reports in line with guidance from the International Accounting Standards Board.

Large firms have been reporting revenue increases amid the pandemic.

The Carbon Disclosure Project, the Climate Disclosure Standards Board, the Global Reporting Initiative, the International Integrated Reporting Council and the Sustainability Accounting Standards Board will work on a common set of disclosures.

The American Institute of CPAs has received an increasing number of questions on sustainability assurance engagements.

The changes represent probably the biggest overhaul of Regulation S-K disclosures in more than three decades.

Sustainability reporting is quickly going mainstream. While companies aren’t always required by regulators to report their greenhouse gas emissions, human rights records and wastewater management, investors are pushing them for this information at a faster clip.

The Sustainability Accounting Standards Board and the Global Reporting Initiative announced a collaborative work plan to provide more clarity on how their two sets of standards can be used together.

Disclosures of nonfinancial information, such as environmental, social and governance issues, aren’t always “clear or useful,” according to a report by the Government Accountability Office.

Audit firms can enhance the reliability of environmental, social and governance reporting, according to a new report from the Center for Audit Quality.