Sustainability assurance learning

Webcast recording: New developments in sustainability standard-setting and SEC rulemaking

The Securities Exchange Commission (SEC) and the International Sustainability Standards Board (ISSB) both issued draft sustainability reporting requirements in March 2022. During this prerecorded session the Vice-Chair of the ISSB and the Acting Chief Accountant of the SEC discuss how these standard-setting and regulatory bodies are working toward alignment on climate-related disclosures. Panelists discuss the implications for corporate reporting and assurance and next steps accounting and assurance professionals can take to prepare.

Webcast recording: COP26 debrief and a look ahead for ESG standards

This prerecorded session addresses key ESG reporting and assurance topics, including a debrief of COP26, the shape of global sustainability standards, new considerations around climate goals, SEC rulemaking, and what's on the horizon for internal controls and assurance.

CPE Self-study: Sustainability Assurance Engagements

This self-study online course complements the AICPA’s guide on sustainability assurance engagements. See also Attestation Engagements on Sustainability Information Guide (Including Greenhouse Gas Emissions Information).