Introduction
Environmental, Social and Governance (ESG) considerations have become central to corporate strategy, influencing investment decisions, regulatory compliance and stakeholder engagement. ESG Foundations: Accounting and Reporting Basics provides a structured understanding of how businesses measure, report and integrate ESG factors into financial and non-financial disclosures.
This module explores key frameworks such as ESG, ESG Metrics, Overview of ESG Frameworks and Key Performance Indicators (KPIs). It provides a comprehensive understanding of how organizations assess and report their ESG performance, aligning with global sustainability standards. By examining these frameworks, learners will gain insights into measuring ESG impact, ensuring regulatory compliance and integrating sustainability into corporate decision-making.
Understanding ESG accounting and reporting is essential for organizations to enhance transparency, accountability and sustainable growth. This content delves into the fundamental principles, reporting standards, and best practices shaping ESG disclosures today.
Learning Objectives
- To study the definition and importance of ESG
- To understand the basics of ESG Reporting
- To study the difference between Compliance versus Voluntary ESG Reporting
- To study key metrics used to measure ESG performance
- To study types of Materiality in ESG
- To identify and track KPIs for ESG
