This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Financial Reporting Alert 21-1: Financial Reporting Considerations Related to Environmental Events and Activities

Published on: Nov 23, 2021

This Financial Reporting Alert examines certain potential impacts of environmental, social, and governance (ESG) matters on an entity’s financial accounting and reporting in the context of the existing accounting guidance and current regulatory environment. Given the increased interest in climate-related matters, many entities are developing business strategies designed to address the evolving ESG landscape. In doing so, they will also need to incorporate ESG considerations when preparing their financial statements and ensure that any plans or commitments related to environmental initiatives are considered in a consistent manner for both sustainability reporting and the preparation of the financial statements.

This publication was released by our US firm.


Related Topics

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.