Environmental Social and Governance
This category should have articles that relate to ESG initiative and reporting.
Carbon Offsets Explained
Learn how carbon offsetting works, how to account and report for carbon offsets, and the many quality and reporting issues involved with carbon offsetting.
Understanding & Accounting for Emission Allowances
Emission allowances are tradable instruments that allow a business to emit a specified amount of a specific gas. This article can help preparers and users of financial statements understand how to treat these unique assets for accounting purposes.
Greenwashing: What It is and How to Avoid It
Greenwashing is deceptive marketing used to promote an untrue image of a company. The SEC, the FTC, and consumers stand in the way of companies making such fallacious claims. This article expounds on how companies considering an IPO can avoid greenwashing.
Guide to ESG reporting
ESG reporting can seem like a daunting task, but it doesn’t have to. Learn the basics in this article.