Understand the new International Standards on Sustainability Assurance & ethics.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Explain the key requirements of California’s Climate Disclosure Laws and their alignment (or divergence) with international sustainability standards (e.g., ISSB, CSRD).
- Compare the roles and responsibilities of the SEC, FASB, AICPA, and PCAOB in regulating sustainability disclosures, including the implications of the AICPA’s exemption for law or regulation.
- Assess the operational and compliance challenges posed by these new standards and propose actionable steps for organizations to adapt their reporting frameworks.
Major Topics
- New California Climate Disclosure Laws will demand new international Standards
- AICPA exemption for law or regulation
- Responsibilities of the SEC, FASB, AICPA & PCAOB with respect to sustainability