Heads Up — Accounting Considerations for Environmental Objectives

Published on: Nov 04, 2021

Are environmental, social, and governance (ESG) matters in the news these days? Yes, indeed! And companies know that ESG matters not only have become a fixture in mainstream and social media but also have become top-of-mind for investors, credit rating agencies, lenders, regulators, policy makers, and other interested parties.

In addition to developing environmental goals, companies are increasing their focus on the accounting and reporting considerations related to both the goals themselves and any transactions they will pursue to achieve those goals. This Heads Up takes a strategic look at some of the most common accounting and reporting considerations associated with climate-related matters in the current business environment along with relevant SEC developments.

This publication was released by our US/Global firm.


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