ESG Policy Perspectives

Workiva and PwC published their Change in the Climate survey, which focused on a range of challenges and opportunities related to ESG reporting and strategy; specifically focusing on the U.S. Securities and Exchange Commission’s (SEC) climate disclosure ruling. Here are highlights from the Change in Climate survey and the following webinar as well as links to articles featuring survey insights.

What does the concept of double materiality entail? Here's what to know to get started.

With a rapidly changing regulatory environment and increasing demands, keeping up with risk can be challenging. Sue King, Partner at KPMG LLP, shares leading practices on how to build effective governance and internal controls for ESG, increase ICFR efficiency, and stay ahead of emerging risks.

Workiva's MSCI ESG Rating has been upgraded from "AA" to "AAA"—the highest possible rating awarded by the organization. See how Workiva approached improving its ESG rating and learn some universal guiding principles to keep in mind when setting out to improve ESG ratings.

The EU voted overwhelmingly to pass the CSRD: a move that will lead to widespread changes to organizations’ reporting processes.

We sat down with Paul Munter, the OCA’s Acting Chief Accountant, to get the scoop on the latest in financial reporting, the SEC’s climate disclosure proposal, high-quality audits, new regulations, and more. Check out what he had to say.

The SEC proposed a new rule on climate disclosures, and public opinion is pouring in. The Off the Books podcast crew picked out highlights of that feedback from companies, trade groups, farmers, and more.