Course instructions and learning objectives

Instructions to complete this course:

  1. Complete each module in sequence. Each module will require watching and/or completing a related activity. The modules must be completed in order to complete the course.
  2. Once the modules are completed, then you will have access to the qualified assessment section (multiple choice questions).
  3. If you are successful on the qualified assessment, you will then move on to the course evaluation.
  4. Complete the course evaluation form. You will have then have access to a downloadable course completion certificate for your records.

Learning objectives:

This engaging on-demand course will explore the origins, key definitions, concepts and importance of Environment, Social and Governance (ESG) for CPAs.  ESG is a topic that evokes many opinions. CPAs will play a critical role with ESG in measurement and reporting. However, there are often misperceptions and a general lack of understanding of ESG. Therefore, it is paramount for CPAs to have a more robust knowledge of ESG as it relates to our profession and ethical responsibilities.

The course will feature the expertise of Dr.Leanne Keddie. Dr. Keddie is an Assistant Professor of Accounting at the Sprott School of Business at Carleton University in Ottawa, Ontario, Canada. She earned her Ph.D. in Accountancy from the John Molson School of Business at Concordia University in Montreal, QC. Her current research examines the use of ESG performance-based incentives in executive compensation contracts and, more broadly, sustainable corporate governance. She believes in the power of accounting to move the world towards sustainability.

Knowledge, skills and abilities

After completion of this course, the professional competence that can be achieved by participants:

  1. Defining ESG and its ethical implications for the CPA profession
  2. Explaining the history of ESG and the involvement of the accounting profession.
  3. Understanding the relationship between ESG, sustainability accounting and corporate social responsibility.
  4. Demystifying the common misperceptions with ESG
  5. Understanding the standard setting environment for ESG and sustainability accounting
  6. Understanding how to apply sustainability accounting
  7. Understanding why and how the accounting profession is actively involved in ESG
  8. Understanding why today's accounting professionals – current and future professionals – should stay current on ESG developments.

For any questions that may arise in the completion of the program, please email [email protected]. You will receive a reply within 24 hours of receipt of your inquiry.

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