Sustainability reporting has emerged as one of the most significant transformations in the accounting and corporate reporting profession in decades. As businesses confront climate risk, social inequality, resource constraints, and heightened stakeholder scrutiny, traditional financial reporting alone is no longer sufficient to explain how organizations create and preserve long-term value. The CAW session introduces sustainability reporting and disclosure as the next evolutionary step in accounting which integrates environmental, social, and governance (ESG) considerations into core business strategy, risk management, and decision-making.
Drawing on the foundational concepts presented in Sustainability Reporting and Disclosures, this seminar explores why sustainability has become a strategic imperative rather than a voluntary add-on. Participants will examine the economic, social, and ethical rationale for sustainability, the distinction between sustainability and ESG, and the growing influence of investors, regulators, and other stakeholders in shaping disclosure expectations. Particular attention is given to materiality, both financial, impact, double, and dynamic, as the organizing principle that connects sustainability performance to enterprise value.
The session also addresses the challenges and risks associated with sustainability reporting, including greenwashing, inconsistent ESG ratings, and the increasing demand for reliable, assured non-financial information. Through real-world examples, participants will gain insight into how organizations can credibly integrate sustainability into business strategy, establish meaningful metrics, and communicate performance with transparency and integrity.
This event is CPE eligible (up to 1.8 credits) provided attendees attend for at least 50 minutes and answer at least 5 polls.
LEARNING OBJECTIVES:
This presentation will help you:
- Explain why sustainability reporting represents an essential evolution of accounting, driven by resource constraints, stakeholder expectations, and long-term value creation.
- Distinguish clearly between sustainability and ESG, understanding sustainability as the objective and ESG as the framework used to manage, measure, and communicate performance.
- Identify the key stakeholders in sustainability reportingand explain how their information needs differ from traditional shareholder-focused reporting.
- Understand and apply materiality concepts—financial, impact, double, and dynamic—and explain why materiality is foundational to credible sustainability disclosures.
- Recognize the risks of greenwashingand explain why data integrity, governance, and assurance are critical to maintaining trust and legitimacy.
- Describe the fundamental steps required to integrate ESG and sustainability into business strategy, including defining purpose, setting KPIs, and communicating progress.
- Appreciate the expanding global and regulatory context of sustainability reporting, and why professionals must stay adaptive as standards and expectations continue to evolve.
FIELD OF STUDY: Accounting / Sustainability Reporting
PREREQUISITES: No prerequisite provided attendees are qualified CAs and/or CPAs
WHO SHOULD ATTEND: Open to members and associates of CAW Network USA and Guests
ADVANCE PREPARATION: Not required
PROGRAM LEVEL: Basic
DELIVERY METHOD: Group Internet
REFUND / CANCELLATION POLICY: No fee for members or guests
COMPLAINT RESOLUTION POLICY: For more information regarding refund, complaint and/or program cancellation policies (as relevant), please contact chiefexecutive@cawnetworkusa.com
The Association of Chartered Accountants in the United States, Ltd. (ACAUS) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org





