Climate change

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.