Sustainability
Sustainability Reporting and Assurance
The AICPA Sustainability website provides Reporting, Assurance and Other resources to enable AICPA members to add value to their company and client sustainability initiatives.
Sustainability Reporting
Resources for reporting and disclosure requirements.
Sustainability Assurance
Resources for providing assurance on Sustainability-related information.
Spotlight
Explore how and why ESG disclosures are being included in SEC submissions and understand the risk and legal considerations associated with performing assurance engagements over such information.
This online self-study course provides insight into applying the AICPA Attestation Standards to assurance engagements over environmental, social and governance (ESG) information.
This guide assists CPAs with interpreting and applying the AICPA Attestation Standards when performing examination or review engagements over environmental, social and governance (ESG) information.
Learn how to do an Integrated Report, the benefits thereof and explore the evolving role of the CFO, from CFO to Chief Value Officer.
The Corporate Social Responsibility Newswire
Sustainability Toolkit
- Key actions for establishing effective governance over ESG reporting
- FAQs on external assurance of sustainability reporting in accordance with the GRI Standards
- Checklist to incorporate ESG-related risks into enterprise risk management
- Sustainability assurance brochure
This document outlines the benefits of CPA provided sustainability assurance and was designed to be shared with clients. - Key sustainability terms defined
- Sustainability assurance backgrounder
- 7 steps to implementing the Sustainable Development Goals (SDG)
This document provides a high level overview of “Creating a sustainable future: The role of the accountant in implementing the SDGs”.
Sustainability Resources
Whitepapers/Case Studies/Research
2021 IFAC, AICPA & CIMA - Global Benchmarking Study: The State of Play in Sustainability Assurance
SASB’s Approach to Materiality for the Purpose of Standards Development
