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ESG – Accounting and SEC reporting implications

Published on: Nov 05, 2021

Given the interest in ESG matters from investors and regulators, companies should consider ESG when preparing their financial statements. In addition, the SEC’s sample letter highlights the types of comments they may issue to public companies regarding climate-related disclosures—primarily focusing on disclosures in the business, risk factors, and MD&A sections of filings—and we expect it will issue additional guidance in this area in the coming months. We’ll discuss:

  • How ESG matters could affect, and be considered in, the financial reporting process
  • Implications of the SEC’s sample letter
  • ESG communications with stakeholders
  • Understanding best practices associated with financial statements and disclosures related to ESG information

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.