Sustainability Reporting Resources

Heads Up — European Commission Proposes Reduction in Sustainability Reporting and Due Diligence Requirements — Considerations for U.S. Entities (March 7, 2025)

Heads Up — FASB Releases Proposed ASU on the Accounting for Environmental Credit Programs (December 20, 2024)

Heads Up — California Climate Legislation Update — Reporting Deadlines Remain Unchanged Under SB-219 (October 1, 2024)

Heads Up — Unpacking the Double Materiality Assessment Under the E.U. Corporate Sustainability Reporting Directive (June 27, 2024)

Life Sciences Industry Accounting Guide (March 2024)

Heads Up — Comprehensive Analysis of the SEC’s Landmark Climate Disclosure Rule (March 15, 2024)

Heads Up — Executive Summary of the SEC’s Landmark Climate Disclosure Rule (March 6, 2024)

Heads Up — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive (August 17, 2023; Updated February 23, 2024)

Heads Up — FASB Makes Additional Tentative Decisions Related to the Accounting for Environmental Credit Programs (February 22, 2024)

On the Radar: Greenhouse Gas Protocol Reporting Considerations (January 2024)

Roadmap: Greenhouse Gas Protocol Reporting Considerations (January 2024)

Roadmap: Environmental Obligations and Asset Retirement Obligations (November 2023)

Heads Up — FASB Makes Tentative Decisions Related to the Accounting for Environmental Credit Programs (October 25, 2023)

Heads Up — The Sweeping Impacts of California’s Climate Legislation (October 10, 2023)

Heads Up — Global ESG Disclosure Standards Converge: ISSB Finalizes IFRS S1 and IFRS S2 (June 30, 2023)

ESG Spotlight — Accounting Considerations Related to Sustainable Aviation Fuel (April 26, 2023)

Heads Up — Using the COSO Framework to Establish Internal Controls Over Sustainability Reporting (ICSR) (April 21, 2023)

Heads Up — Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies (January 9, 2023)

Financial Reporting Alert 22-3, Financial Reporting Considerations Related to Environmental Events and Activities (November 16, 2022)

Accounting Spotlight — Accounting and Reporting Considerations for Environmental Credits (October 7, 2022)

Heads Up — The Disclosure Heat Is On: The Move Toward International Standardization of Sustainability and Climate Reporting (May 26, 2022)

Heads Up — Comprehensive Analysis of the SEC’s Proposed Rule on Climate Disclosure Requirements (March 29, 2022)

Heads Up — Executive Summary of the SEC's Proposed Rule on Climate Disclosure Requirements (March 21, 2022; Last Updated March 29, 2022)

Heads Up — Highlights of the 2021 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2021)

Heads Up — Setting the Standard: When ESG and Climate Reporting Meet Financial Reporting (November 22, 2021)

Heads Up — Accounting Considerations for Environmental Objectives (November 4, 2021)

Heads Up — SEC Publishes Sample Comments on Climate-Change Disclosures (September 27, 2021)

Heads Up — The ESG Regulatory Whirlwind: Accountability on the Horizon (June 4, 2021)

Heads Up — Do ESG Matters Affect Accounting and Financial Reporting Today? (May 26, 2021)

Heads Up — SEC Requests Input on Climate-Related and Other ESG Disclosures

European Union Postpones Sustainability Reporting Requirements

European Commission Proposes Simplification of Climate and Sustainability Requirements

CAQ Releases Publication on Sustainability Reporting

California Air Resources Board Requests Feedback on Implementation of Climate Regulations

FASB Staff Proposes Taxonomy Enhancements Related to Proposed ASU on Environmental Credits and Environmental Credit Obligations

U.S. Federal Agencies Release Joint Policy Statement Related to Voluntary Carbon Markets

SEC Issues Stay on Climate Rule

U.S. Appeals Court to Review Petitions Challenging SEC Climate Rule

SEC Releases Final Rule on Climate-Related Disclosures

IAASB Votes to Release Proposed Sustainability Standard

ISSB Issues Sustainability Disclosure Standards

COSO Releases Study and Supplemental Guidance Related to Sustainability Reporting

CAQ Issues Publication on the Auditor’s Role Related to an SEC Registrant’s Reporting of Climate-Related Information

GASB Issues Publication on the Relationship Between ESG Matters and GASB Accounting Standards

FASB Discusses Projects on Interim Reporting, Agenda Consultation, and ESG-Linked Financial Instruments

SEC Issues Proposed Rule on ESG Disclosures

FASB Discusses Projects on Digital Assets, Income Taxes, and ESG-Linked Financial Instruments

ISSB Issues Exposure Drafts on General Requirements of Sustainability Reporting and Climate-Related Disclosures

SEC Proposes Climate-Related Disclosure Requirements

IFRS Foundation Creates Sustainability Standards Board

CAQ Issues Publication on Current Accounting and Auditing Requirements for Climate-Related Risks

SEC Issues ESG Risk Alert

SEC Seeks Input on Climate-Related Disclosures

SEC to Review Climate-Related Disclosure Guidance

AICPA, CIMA, and CAQ Issue ESG Reporting Roadmap