Environmental Social & Governance - ESG Courses

Leah Donti speaks on ESG at conferences and provides in-house ESG training to CPA firms and companies. Below is a list of popular topics covered in ESG courses:

ESG Course 2024: What CPAs Need to Know about ESG

ESG (Environmental, Social & Governance) is no longer a buzzword. Whether you work for a private or public company or a non-for-profit – you need to know the key concepts as the ESG reporting rules are now final.

Topics covered:

What is ESG and Developing an ESG Mindset
Examples of ESG Metrics & the Challenges
Why Companies are Embracing ESG
Why is ESG Important to Banks and the Investment Community
Why the Investment Community is Flexing their Muscle on ESG
Shareholder vs. Stakeholder
How ESG Impacts Private Companies and Non-for-profits
How ESG is Linked with Ethical Decision-Making
The Ethical Dilemma between Profit and Climate Change
ESG Reporting Evolution
The most Commonly Adopted ESG Frameworks in North America
ISSB Standards Reporting Framework
Best ESG Services for CPAs to Offer

This course is currently offered - Register via Live Webinar here

ESG Course 2028: 2023 SEC Climate Disclosure Developments

Highlights of disclosure requirements
Regulation S-K climate related disclosures
Regulation S-X climate related disclosures
GHG emissions Scope 1, 2 and 3
Timeline of adoption
Summary of comment letters and forms

ESG Course 2035: Providing Assurance over ESG Reports

Explain what is ESG Assurance
What is the role of the auditor today and in the future on ESG assurance
Key steps in performing an ESG audit
Prioritize the top considerations of ESG matters in an audit of financial statements in the US
Key elements of giving assurance over a company’s ESG Report in international standards
How audits can reduce the risk of greenwashing
FAQs on External Assurance of Sustainability Reporting
Review the Global sustainability assurance benchmarking study

ESG Course 2036: Providing Attestation Services over ESG Reporting in the US

What are opportunities for auditors to provide attestation services
Key elements of Attestation Engagements on Sustainability Information in the US (Including Greenhouse Gas Emissions Information)

Course 2027: ISSB Developments in ESG Financial Reporting and Disclosure

Discuss Sustainability disclosure priorities from the International Sustainability Standards Board (ISSB)

ESG Course 2026: Getting Started in ESG

ESG & Sustainability
Climate change
What is net zero?
Examples of ESG reporting today with public companies
How to develop an ESG roadmap from a company’s current state
Demystify the ESG process

ESG Course 2025: What is ESG and What Does the Investment Community Want?

The evolution and rise of ESG
Gartner Top 10 Emerging Risks
Institute of Internal Auditors On Risk Report
Why is an organization embracing ESG?
Examples of ESG metrics
Key drivers of ESG adoption
Why does ESG matter to the investment community?
ESG reporting trends
How ESG affects all entities including private companies and Non-for-profits

ESG Course 2029: What is Decarbonization?

Various global agreements
Key concepts of decarbonization
External drivers and business outcomes
3 Phase Decarbonization process
Decarbonization Business examples
How to calculate a company’s carbon footprint (carbon accounting)

ESG Course 2030: Task Force for Climate-Related Financial Disclosures (TCFD)

is the underlying principle on which the International Sustainability Standards Board’s (ISSB’s) developing standards are based.
What are the core TCFD disclosures
How to implement TCFD disclosures

ESG Course 2031: Engaging Internal & External Stakeholders to Assess ESG Materiality

A materiality assessment is a tool to identify and prioritize the ESG issues most critical to the business
How the various ESG frameworks view materiality
Analyze key elements in preparing an ESG materiality assessment
Discuss how to engage various stakeholders in the materiality assessment

ESG Course 2032: Determine a Company’s ESG Maturity

Calculate a company’s ESG maturity
Understand how to calculate the current level of ESG maturity across a business is critical to setting a ‘baseline’ from which to improve.
Identify gaps current state vs. desired state
examine how to determine gaps between current performance and desired future state, so you can identify initiatives required to cross the ‘maturity gap’.

ESG Course 2033: How to Develop a Sustainability Report

Pre-planning to develop an ESG report
How to get started on building an ESG report
Key components of a sustainability report
Look at best practices
Evaluate 3 real-life companies on their ESG report

ESG Course 2034: How Financial Statements Integrate ESG Performance

Explain various ways financial statements can integrate ESG reporting
Current state: where are we now?
Future state: where are we heading based on needs of various stakeholders?
Linking ESG reporting inside financial reporting
Rethinking business performance with ESG
The rise of ESG accounting and what it means for auditors

ESG Course 2036: Conducting ESG Due Diligence

Discuss how investors and lenders hire a CPA firm to scrutinize ESG practices to support more informed, strategic investment decisions.
Explain how along side the traditional financial due diligence, a sound ESG due diligence process can create greater value for portfolio companies, investors and stakeholders.
Evaluate how ESG due diligence adds value mergers and acquisitions.

ESG Course 2037: Building a Sustainable Tax Function

Explain how the latest ESG laws in the US impact tax professionals eg. Inflation Reduction Act
Understand how ESG impacts business tax strategy and links to M & A deals

ESG Course 2038: ESG-Linked Remuneration

Understand how ESG is used to assess risk, reward and management effectiveness
Discuss case study

ESG Course 2039: Corporate Sustainability Reporting Directive (CSRD)

ESG Reporting in the EU
EU model –may also apply to US and other non-EU multinationals
First time adoption
Scope considerations
3 examples

ESG Course 2040: Global Reporting Initiative (GRI)

are the world’s most widely used standards for sustainability reporting.
explore this modular set of standards and delve into how a business may adapt them

ESG Course 2041: Other ESG Frameworks

Sustainability Accounting Standards Board (SASB) Standards
United Nations (UN) 17 Sustainable Development Goals, or SDGs
World Economic Forum’s (WEF) sustainability reporting framework, as prescribed by its International Business Council (IBC).
ESG in the Public Sector –Credit Relevance

ESG Course 2042: Getting ESG Data Using Data Analytics

Explore how data analytics provides the data engine to do ESG reporting
Use data analytics to pinpoint the key audit risk areas of ESG and target testing accordingly
Understand how to offer ESG services for clients needing ESG analytics

ESG Course 2043: Get your Busines Ready for ESG

Learn how to develop an ESG mindset
Understand how small-to-medium-sized entities need help today as they are getting pressure through supply chains, banks, and energy performance standards that impact property rentals
Benefit from being an ESG advisor to clients
Help public company clients adopt ESG on the regulatory side
Examine ESG’s potential for long-term value in reputation, risk and opportunity management, culture, and employer value proposition

Objective of ESG Courses / Training

CPA firms and companies have a role to play in protecting, preserving, and renewing our resources so that the way we live our lives today does not negatively impact future generations.
COP27 and the International Sustainability Standards Board have emphasized the role CPAs can play to help provide high quality, audited information.
The ESG training inspires, educates and leads as enablers for a sustainable future for firms, their clients, our capital markets, and our planet.

Learning Outcomes

Identify the key aspects in each area of Environment, Social and Governance
Recognize the expectations of investors and the impact on business
Assess the responsibility of businesses for key ESG issues
Recognize the business case for implementing sustainable practices
Explain how the accounting and auditing profession can offer services in sustainability
Understand current sustainability reporting frameworks and reporting requirements

More information on ESG can be found at: SEC.org and IFRS.org.