ESG - Are We Experiencing a Reporting Revolution?
PICPA Insights 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.
Our research found that experts, executives, and practitioners believe ESG matters, but they admitted to a lack of understanding of the standards and standard setters. Our research also examined how proposed SEC regulations related to the reporting of Scope 3 greenhouse gas emissions create exposure risks for firms and companies.
These findings identify specific knowledge gaps related to ESG reporting and what accounting firms and companies can do to prepare for swift and transformative change
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