This engaging on-demand course will explore the origins, key definitions, concepts and importance of Environmental, 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.
- Defining ESG and its ethical implications for the CPA profession
- Explaining the history of ESG and the involvement of the accounting profession.
- Understanding the relationship between ESG, sustainability accounting and corporate social responsibility.
- Demystifying the common misperceptions with ESG
- Understanding the standard setting environment for ESG and sustainability accounting
- Understanding how to apply sustainability accounting
- Understanding why and how the accounting profession is actively involved in ESG
- Understanding why today's accounting professionals – current and future professionals – should stay current on ESG developments.
Who Will Benefit
The course will benefit professionals seeking to learn about ESG and its relevance to the accounting profession.
2.0 hrs of verifiable Ethics CPD (Certificate will be provided upon course completion)
- Program pre-requisites: There are no prerequisites for this course
- Advance preparation: None
- Delivery method: E-learning
- CPD/CPE credits: Participants will earn 2.0 professional development credits (hours)
- Verifiable Ethics course: 2.0hrs.
PreviewCourse instructions and learning objectives
StartModule 1: Explaining the history of ESG and the involvement of the accounting profession (18:30)
StartModule 2: Understanding ESG, sustainability accounting and corporate social responsibility (12:57)
StartModule 3: Understanding the standard setting environment for ESG and sustainability accounting (20:06)
StartModule 4 Part 1: Understanding how to apply sustainability accounting (3:28)
StartModule 4 Part 2: Case Debrief (7:44)
StartModule 5: Understanding why and how the accounting profession is actively involved in ESG (11:29)
StartQualified assessment of learning objectives
Garth Sheriff, CPA, CA, CIA is the founder of Sheriff Consulting which specializes in the delivery of professional and leadership skills webinars and online courses. The mission of Sheriff Consulting is to create a learning environment that is both engaging and impactful to your professional development. Garth has also received training and worked as a professional actor. He is a member of the Alliance of Canadian Cinema, Television and Radio Artists and a graduate in improv from The Second City.
Dr. Leanne Keddie
Dr. Leanne Keddie is an Assistant Professor of Accounting at the Sprott School of Business at Carleton University in Ottawa, Ontario, Canada. Her current research examines the use of environmental, social and governance (ESG) performance-based goals in executive bonus plans. In addition, Dr. Keddie is also exploring the role of accounting in the circular economy, particularly as it relates to measuring, reducing and redirecting food waste. Broadly, her sustainability accounting research is of interest to a variety of stakeholders, including management, shareholders, regulators, and standard setters as interest continues to grow in social and environmental matters. She believes in the power of accounting to move the world towards sustainability.