Regulators are making it harder for small-time shareholders to put forth proposals aimed at cracking down on excessive pay, climate change and other corporate governance concerns.

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.

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.

The profession's skillset can be applied to much more than just financial statements, according to Julie Bell Lindsay of the Center for Audit Quality.

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.

Stathis Gould, director of advocacy at the International Federation of Accountants, discusses how finance pros can provide more effective environmental, social and governance disclosures to stakeholders.