With looming reporting changes on the horizon, the environmental, social, and governance (ESG) landscape was top of mind for Strategic Finance readers in 2024. Here’s a roundup of 10 ESG-related articles that ran in 2024.
1. Sustainability Accounting and Corporate Governance
By: Mark L. Frigo, Ph.D., CMA, CPA; Robert Herz, CPA, FCA; Ray Whittington, Ph.D., CMA, CPA
January 2024
Sustainability accounting presents new leadership opportunities for CFOs and finance organizations.
2. Making ESG Data Decision-Useful
By: Daniel Butcher
February 2024
More finance leaders are responsible for integrated reporting, sustainability strategy, and using ESG data for decision making.
3. Reporting Uncertainties and ESG Matters
By: Shari Littan, J.D., CPA
February 2024
As ESG disclosures receive more scrutiny from the markets, ratings companies, and regulatory authorities, it’s become increasingly important for companies to bring their reporting efforts out of silos.
4. Raising the Bar for ESG Reporting
By: Paul E. Juras, Ph.D., CMA, CSCA, CPA; Brigitte de Graaff, Ph.D., LL.M., CMA, CSCA; Shari Littan, J.D., CPA
April 2024
Accounting and finance professionals are uniquely qualified to lead or serve as critical collaborators to many sustainable business and integrated enterprise activities. For those looking to reinforce their organization’s sustainability efforts, the IMA® (Institute of Management Accountants) Management Accounting Competency Framework can be a North Star.
By: Ahmad H. Juma’h, Ph.D., CMA, CPA; Ilya Ilienko, CMA, CPA
April 2024
As businesses turn their attention to sustainability, any related reporting might become more complex and resource consuming. Here are three ways SMEs can meet reporting expectations.
6. Strategic Management and Sustainability Accounting
By: Mark L. Frigo, Ph.D., CMA, CPA; Ray Whittington, Ph.D., CMA, CPA; Jeffrey C. Thomson, CMA, CSCA, CAE
April 2024
Strategy maps, risk management, and integrated thinking can help ensure long-term value.
7. Carbon Accounting Needs Management Accounting
By: Kristine M. Brands, D.M., CMA; Mark Holtzblatt, Ph.D., CPA
April 2024
Many organizations fall short when it comes to capturing the information needed for a robust carbon accounting system. By applying their tested practices and tools, management accountants can ensure that a company’s climate change and reporting initiatives measure up.
8. Ready for Climate Disclosure Regulations?
By: Novid Parsi
June 2024
One way or another, climate-related disclosure requirements are on the way from the U.S. Securities & Exchange Commission (SEC). While legal challenges could force the agency to make some changes to the rules issued in March, finance leaders shouldn’t let that uncertainty get in the way of laying the groundwork.
9. ESG Accountability in the Boardroom
By: Brigitte de Graaff, Ph.D., LL.M., CMA, CSCA; Annelies Brink-van der Meer, Ph.D., LL.M.
June 2024
Board directors are responsible for ensuring ESG becomes an integrated part of doing business. And that requires strategic thinking, risk management, policy, governance, and reporting—all of it ultimately aimed at ensuring long-term, sustainable value creation for an organization.
10. Driving Sustainable Change: The Path Forward
By: Tim V. Eaton, Ph.D; Bridget Schaber
November 2024
This article examines the ESG landscape, including the current ESG reporting standards and the importance of ESG integration—and how finance and accounting professionals can navigate the challenges and opportunities as they brace for the future of ESG reporting.
