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FMN Accounting | Format: Flash
Sustainability Reporting Becomes the ''New Normal''
 Course Overview
Capital market stakeholders are becoming more vocal about how valuable it is when enterprises provide them with sustainability information on the environmental, social, and governance issues that have an impact on their organizations. Tim Mohin, CEO of Global Reporting Initiative (GRI), observes that there is also more widespread acceptance of, and demand for, this data on issues from climate change to diversity in the boardroom and the C-suite.
Learning Objectives
Upon successful completion of this segment, you should be able to:
Identify why GRI began to provide reporting guidance on sustainability;
Define what is meant by "the 4C's" of effective reporting;
Distinguish between the GRI and the SASB approach to "materiality"; and
Explain why the Task Force on Climate-related Financial Disclosures wants enterprises to focus on scenario planning.
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| Catalog Number: |
FMN1255-FM |
| CPE Credits: |
2 Registry / 2 QAS |
| Author: |
FMN Online
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Prerequisites/
Advanced Preparation: |
Work experience in financial reporting or accounting, or an introductory course in accounting. |
| Course Level: |
Update |
| Field of Study: |
Accounting |
| Content Partner: |
FMN Online |
| QAS: |
QAS Certified based on 50 minute hours. |
| Course Type: |
Self-Study |
| Minimum Passing Grade: |
70% |
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You are allowed 2 attempts to pass the final exam in a 30 day period.
You will be locked out of the final for 30 days after any second failure. |
| Soft/Hardware Reqs.: |
� Adobe Acrobat® Reader for the .pdf files
� Adobe® Flash® Player 9 or higher
� 56k or Greater Internet Connection
� Modern DHTML Compatible Browser
� Ram: 256 MB minimum
� Sound card with speakers/headphones
� Windows or Mac OS
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| Release/Expiration Dates: |
May 10, 2018 / Dec 13, 2019 |
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