000			01661nam a22001817a 4500
005			20241104073352.0
008			241104b ph ||||| |||| 00| 0 eng d
022			_a0021-8448
040			_cOCT
100			_aParthun, Janis
240			_aJournal of Accountancy / _hJune 2024
245			_aWhy sustatinability information matter to CPAs / _cJanis Parthun
300			_aVol 237 (6) pages 22-28 : _billustrations ; _c28 cm
500			_aThe increasing demand for sustainability data presents an opportunity for accountants and finance professionals. Driven by regulatory pressure and customer and investor demands, public and private businesses are increasingly required to produce environmental, social, and governance (ESG) information. Public companies face an expanding canon of international, national, and domestic regulatory requirements to report and disclose sustainability and social matters. These requirements extend into supply chains. That means smaller private companies doing business with larger companies will also feel pressure to provide ESG information — because make no mistake, the term ESG may be falling out of favor, but that doesn't change reporting requirements for greenhouse gas (GHG) emissions. Take, for example, the new rule the Securities Exchange Commission adopted in March 2024, which is on hold for now because the SEC has issued a stay pending judicial review. The climate rule includes GHG emissions disclosure requirements and requirements to obtain independent assurance for the numbers reported. (See the chart "US Regulations.")
650			_aPractice management
650			_aSustainability
942			_2ddc _cCR _n0
999			_c9924 _d9924