University · Accounting & Finance · Professional Ethics & Governance

ESG Reporting and Sustainability Accounting

4 Abschnitte1 Karteikarten-Decks1 Quizze

ESG framework landscape (GRI, SASB, TCFD, IFRS S1/S2), integrated reporting, EU CSRD and ESRS requirements, double materiality, scope emissions, sustainability assurance, and greenwashing risk.

Inhaltsübersicht

  • The ESG Framework Landscape: GRI, SASB, TCFD, and IFRS Sustainability Standards
  • Integrated Reporting, EU CSRD, and Double Materiality
  • Scope 1, 2, and 3 Emissions and Sustainability Assurance
  • Applying ESG Frameworks: Challenges, Greenwashing, and the Accountant's Role
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