Scope 1, 2, and 3 Emissions: An Accountant’s Guide
What are Scope 1, 2, and 3 emissions? A plain-English guide for CFOs and controllers covering GHG accounting, carbon reporting requirements, and assurance.
ESG & Sustainability
SEC Climate Disclosure Rule: Where It Stands in 2026
The SEC climate disclosure rule was adopted in 2024, stayed immediately, and is now proposed for full rescission. Here is what the current status means for your company.
ESG Audit Readiness Checklist: How to Prepare for Sustainability Assurance
Use this ESG audit readiness checklist to prepare your sustainability data, controls, and documentation for limited or reasonable assurance engagements.
ESG Assurance 101: Limited vs. Reasonable Assurance
ESG assurance explained: what it is, how limited and reasonable assurance differ, and what ISSA 5000 means for your sustainability reporting.
CSRD and US Companies: Does EU Sustainability Reporting Apply to You?
Does CSRD apply to US companies? Learn who's in scope, the EU turnover thresholds, Omnibus changes, and what US CFOs should do now.