ESG – Are We Experiencing a Reporting Revolution?

PICPA Insights recently sought to uncover Pennsylvania CPAs’ awareness, level of interest, and assumptions related to environmental, social, and governance (ESG) practices, including their perception of the impact of ESG reporting on their firms and companies. Experts, executives, and practitioners believe ESG matters, but they also admitted to a lack of understanding of the standards and standard setters. Our research also examines how proposed SEC regulations related to the reporting of Scope 3 greenhouse gas emissions create exposure risks for firms and companies.

The findings from our research identify specific knowledge gaps and sources of exposure related to ESG reporting and what accounting firms and companies can do to prepare for swift and transformative change. PICPA members have access to the PICPA Insights: ESG Standards and Reporting white paper to learn the details of how ESG reporting will impact public accounting firms and companies. Nonmembers have access to an abridged version of the white paper and some of the research findings.  


PICPA ESG White Paper
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Explore PICPA's white paper on ESG matters. 

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Also See PICPA ESG Research Findings at a Glance