Climate Change Accounting & Sustainability Reporting

Climate Change Accounting & Sustainability Reporting
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Price: $39.99
Credits: 4.0
Prerequisite: Basic Accounting Knowledge
Level: Basic to Intermediate
Model: MW014
Average Rating: Not Rated
Fields of study: Accounting
Format: PDF


Climate-change and sustainability are topics that are increasingly on the minds of investors and other stakeholders. Companies are increasingly subject to nonfinancial reporting requirements relating to environmental, social and governance factors. For example, sustainability reporting requirements are increasingly impacting the investment and lending activities of global financial institutions. 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.

This course also reviews 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.


Learning Objectives


After completing this course, participants should be able to:

·       Identify the potential economic impacts and financial risks of climate change.

·       Recognize disclosure practices that are consistent with leading sustainability reporting frameworks.

·       Identify areas of accounting and financial statement disclosures that are impacted by climate-related and other emerging risks


Fields of Study: Accounting (75%), Economics (25%)

Prerequisites: None

Level: Overview

Revision Date: 8/16/23


Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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