Investments

Companies are getting ready to report more information about their efforts to control greenhouse gas emissions as the SEC gets set to unveil new rules.

A new report lays out how finance professionals can implement green budgeting for a more sustainable future in the public sector.

Accounting's most influential share their main concerns for the profession.

Audit committees are including more disclosures within proxy statements, but there's a disconnect between what investors expect and what companies are willing to disclose.

The new rule has a profound impact on advisor use of testimonials, performance advertising, and compensation for referrals.

A provision imposing a 1% excise tax on corporate stock buybacks in this year's Inflation Reduction Act is likely to have an impact on the use of special purpose acquisition companies.

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.

When market investors suffer losses — or get taken for a ride — they're often eligible for a tax write-off to soften the blow. Users of the bankrupt crypto exchange FTX won't be so lucky.

Accounting solutions provider Xero has set its net-zero climate targets for Scope 1, 2 and 3 emissions.

A recent study found that when municipal governments are assigned a random auditor, versus one they appoint themselves, financial performance improves.

While much of our focus is on accounting technology specifically, the profession can be affected by technology from anywhere, and likely will in the future.

The movement to convert documents to machine-readable data that computer applications like spreadsheets can use is not new.

The Association of International Certified Professional Accountants rolled out an environmental, social and governance training program for accountants.

Corporate emissions reduction reporting is full of inconsistencies, and the lack of comparability of target disclosures continues to create challenges.

The Carbon Disclosure Project plans to incorporate the International Sustainability Standards Board's upcoming climate-related disclosure standards in its platform.

The goal is to sniff out "dishonest climate accounting and other actions designed to circumvent the need for deep decarbonization."

As the United Nations convenes its COP27 climate change conference in Egypt, accountants are preparing for the advent of international sustainability standards.

Dozens of Public Company Accounting Oversight Board inspectors are set to leave Hong Kong as soon as this weekend.

Firms often use questionable accounting techniques to support their emissions claims.

A recent study has found that, in terms of return on investment on technology, most say there's room for improvement.