CPE Credit Hours: 3
Field of Study: Accounting: 2 hours, Economics: 1 hour
Publication date: July 2023
Climate change and sustainability are topics that are increasingly on the minds of investors and other stakeholders. More often companies are subject to nonfinancial reporting requirements relating to environmental, social, and governance factors. Investors now expect businesses to frame decisions in terms of environmental, social, and human impact for the long-term, rather than on short-term gains such as next quarter’s earnings report.
This course reviews the prevailing sustainability reporting and the nonfinancial reporting frameworks, and the accounting for climate‑change risks under U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). While these Standards do not cover climate‑change risks and other emerging risks explicitly, they do address issues that relate to them. This course reviews the application of those Standards and the related guidance on materiality to climate and other emerging risks.
This is a self-study CPE course.
Program level: Overview
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
