ESG Financial Reporting Resources
Deloitte Publications
- Heads Up — #DeloitteESGNow — FASB Makes Additional Tentative Decisions Related to the Accounting for Environmental Credit Programs (February 22, 2024)
- Roadmap: Greenhouse Gas Protocol Reporting Considerations (January 2024)
- Roadmap: Environmental Obligations and Asset Retirement Obligations (November 2023)
- Heads Up — #DeloitteESGNow — FASB Makes Tentative Decisions Related to the Accounting for Environmental Credit Programs (October 25, 2023)
- Heads Up — #DeloitteESGNow — The Sweeping Impacts of California’s Climate Legislation (October 10, 2023)
- Heads Up — #DeloitteESGNow — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive (August 17, 2023)
- Heads Up — #DeloitteESGNow — Global ESG Disclosure Standards Converge: ISSB Finalizes IFRS S1 and IFRS S2 (June 30, 2023)
- ESG Spotlight — #DeloitteESGNow — Accounting Considerations Related to Sustainable Aviation Fuel (April 26, 2023)
- Heads Up — #DeloitteESGNow — Using the COSO Framework to Establish Internal Controls Over Sustainability Reporting (ICSR) (April 21, 2023)
- CFO Insights Newsletter — How ESG Disclosures May Expand the Nature of the CFO's Role (January 2023)
- Heads Up — #DeloitteESGNow — 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 — #DeloitteESGNow — 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 — #DeloitteESGNow — Setting the Standard: When ESG and Climate Reporting Meet Financial Reporting (November 22, 2021)
- Dbriefs Financial Reporting Presentations — ESG — Accounting and SEC Reporting Considerations (November 5, 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 — #DeloitteESGnow — 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 (March 22, 2021)
- Heads Up — Highlights of the 2020 AICPA Conference on Current SEC and PCAOB Developments — Hot Topics in a COVID-19 Environment (December 13, 2020)
- Heads Up — #DeloitteESGNow — Human Capital Measures Up (November 3, 2020)
- Heads Up — #DeloitteESGnow — Enhancing Trust in ESG Disclosures (September 22, 2020)
- Heads Up — SEC Modernizes Certain Regulation S-K Disclosure Requirements (September 3, 2020)
- CFO Insights — How CFOs Can Help Companies Weather Climate Change (March 2020)
- Heads Up — SEC Proposes Rule to Modernize MD&A and Related Financial Disclosure Requirements (February 10, 2020)
- Heads Up — Highlights of the 2019 AICPA Conference on Current SEC and PCAOB Developments (December 15, 2019)
- Heads Up — #DeloitteESGnow — Sustainability Disclosure Goes Mainstream (September 24, 2019)
News
- IAASB Votes to Release Proposed Sustainability Standard (June 28,2023)
- ISSB Issues Sustainability Disclosure Standards (June 26, 2023)
- COSO Releases Study and Supplemental Guidance Related to Sustainability Reporting (April 7, 2023)
- CAQ Issues Publication on the Auditor’s Role Related to an SEC Registrant’s Reporting of Climate-Related Information (March 20, 2023)
- GASB Issues Publication on the Relationship Between ESG Matters and GASB Accounting Standards (June 1, 2022)
- FASB Discusses Projects on Interim Reporting, Agenda Consultation, and ESG-Linked Financial Instruments (June 1, 2022)
- SEC Issues Proposed Rule on ESG Disclosures (May 26, 2022)
- FASB Discusses Projects on Digital Assets, Income Taxes, and ESG-Linked Financial Instruments (May 13, 2022)
- ISSB Issues Exposure Drafts on General Requirements of Sustainability Reporting and Climate-Related Disclosures (March 31, 2022)
- SEC Proposes Climate-Related Disclosure Requirements (March 21, 2022)
- IFRS Foundation Creates Sustainability Standards Board (November 5, 2021)
- CAQ Issues Publication on Current Accounting and Auditing Requirements for Climate-Related Risks (September 10, 2021)
- SEC Issues ESG Risk Alert (April 14, 2021)
- SEC Seeks Input on Climate-Related Disclosures (March 16, 2021)
- SEC to Review Climate-Related Disclosure Guidance (February 26, 2021)
- AICPA, CIMA, and CAQ Issue ESG Reporting Roadmap (February 18, 2021)
- World Economic Forum Issues Publication on ESG Framework (September 25, 2020)
Additional Resources
Additional ESG guidance:
- ESG Reporting Accounting and Advisory Services
- Deloitte Insights: Climate & Sustainability
- SEC Responses to Climate and ESG Risks and Opportunities
- World Economic Forum Whitepaper on Sustainable Value Creation
- iGAAP in Focus — Worldwide Reach of the Corporate Sustainability Reporting Directive (September 2022)