By James V. DeLuccia, PICPA manager, research, publications, and insights
PICPA Insights’ just-released white paper on environmental, social, and governance (ESG) reporting opens with a question: Are we facing a reporting revolution? This research project analyzes where ESG reporting is today and where it may be going to hopefully answer this question. It is a new and potentially hot growth area, and nearly every CPA in our audience should have ESG on their radar.
The research and findings within the report would not have been possible without the significant contributions of several subject matter experts. The PICPA thanks the following for all of their guidance and analysis: Anupam Goradia, CPA, CISA, CITP, director of ESG risk advisory services, Centri Business Consulting; Allison M. Henry, CPA, CGMA, vice president, professional and technical standards, Pennsylvania Institute of Certified Public Accountants; Mihir Jhaveri, CPA, CIA, CISA, CFE, CITP, CGMA, managing director, ESG risk and advisory services practice leader, Centri Business Consulting; Liz Vescio, CPA, CFE, ESG adviser, Crown Castle; and R. Charles Waring, CPA, CITP, CISA, ESG reporting leader and director, assurance and technology control services, EisnerAmper.
An overview of the survey results and findings are available in this infographic. It is important to note that this output is only the beginning of PICPA’s work on ESG reporting. Look for more details on a Sept. 30 workshop that addresses the SEC’s proposed rules and updates as well as news from other standard setters. There will also be a multipart podcast featuring interviews with ESG experts.
The PICPA team will monitor developments pertaining to ESG reporting and continue to provide resources so members can prepare for this reporting revolution.
James V. DeLuccia is manager of research, publications, and insights at the PICPA. He can be reached at firstname.lastname@example.org.
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