Description:

This engaging on-demand course will explore the origins, key definitions, concepts and importance of Environmental, Social and Governance (ESG) for CPAs.   ESG is a topic that evokes many opinions. CPAs will play a critical role with ESG in measurement and reporting. However, there are often misperceptions and a general lack of understanding of ESG. Therefore, it is paramount for CPAs to have a more robust knowledge of ESG as it relates to our profession and ethical responsibilities.

The course will feature the expertise of Dr.Leanne Keddie. Dr. Keddie is an Assistant Professor of Accounting at the Sprott School of Business at Carleton University in Ottawa, Ontario, Canada. She earned her Ph.D. in Accountancy from the John Molson School of Business at Concordia University in Montreal, QC. Her current research examines the use of ESG performance-based incentives in executive compensation contracts and, more broadly, sustainable corporate governance. She believes in the power of accounting to move the world towards sustainability.

Learning objectives:

1. Defining ESG and its ethical implications for the CPA profession
2. Explaining the history of ESG and the involvement of the accounting profession.
3. Understanding the relationship between ESG. sustainability accounting and corporate social responsibility.
4. Demystifying the common misperceptions with ESG
5. Understanding the standard-setting environment for ESG and sustainability accounting
6. Understanding how to apply sustainability accounting
7. Understanding why and how the accounting profession is actively involved in ESG
8. Understanding why today’s accounting professionals – both current and future professionals – should stay up to date on ESG developments.

Key takeaways:

1. Defining each component of ESG
2. Identifying key attributes of each component of ESG
3. Defining sustainability accounting
4. Identifying the role of the CPA Professional in ESG Reporting

Length: 2 hours

Who is this for:  For CPAs seeking to understand what ESG is and its relevance for the accounting profession.

Instructors:

Dr. Leanne Keddie:

Leanne Keddie, CPA, CMA, has worked in various industry sectors for over a decade, including commercial finance, private company business valuation and accounting education. She holds a PhD in Accounting from Concordia University’s John Molson School of Business, a Bachelor of Commerce from Mount Allison University and a Master of Business Administration from McMaster University. Her current research examines the use of corporate social responsibility (CSR) performance-based incentives in executive compensation contracts. It aims to inform boards and regulators on the use and design of CSR incentives and how corporate governance supports or inhibits these initiatives. Her research has been published in Advances in Environmental Accounting & Management and Sustainability Accounting, Management and Policy Journal.

Garth Sheriff:

Garth has worked as an assurance professional and learning provider for over 20 years. He has prepared and trained CPAs for key changes to the profession, including internal control documentation (SOX), Canadian Auditing Standards (CAS) and Canadian Standards on Review Engagements 2400 (CSRE 2400).

He earned a Master of Accounting and a Bachelor of Arts (Honours – Accounting) from the University of Waterloo, Canada. He is a member of the Chartered Professional Accountants of Ontario (CPAO), the American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA).

Release date:  Available today!