21. Emerging Issues in Accounting

In this section

• 21.1 Sustainability Reporting
  • Environmental Accounting: Integrating Environmental Costs and Benefits into Financial Analysis
    Explore the integration of environmental costs and benefits into financial analysis, a crucial aspect of sustainability reporting for CPAs.
  • Social Responsibility Metrics: Measuring and Reporting on Social Impact and Corporate Citizenship
    Explore the comprehensive guide to Social Responsibility Metrics, focusing on measuring and reporting social impact and corporate citizenship for CPA candidates.
• 21.2 Corporate Social Responsibility
  • CSR Reporting Standards: Comprehensive Guide for CPA Candidates
    Explore the essential CSR Reporting Standards for Canadian CPAs, including guidelines, frameworks, and best practices for disclosing corporate social responsibility initiatives.
  • Stakeholder Engagement in Corporate Social Responsibility
    Explore the importance of stakeholder engagement in corporate social responsibility, its impact on accounting practices, and strategies for effective involvement.
• 21.3 Environmental, Social, and Governance (ESG) Factors
  • ESG Investment Criteria: Evaluating Investments with Environmental, Social, and Governance Factors
    Explore the comprehensive guide on ESG Investment Criteria, focusing on evaluating investments through Environmental, Social, and Governance factors, crucial for CPA candidates.
  • ESG Reporting Frameworks: Essential Standards for Canadian CPAs
    Explore the essential ESG reporting frameworks for Canadian CPAs, including GRI, SASB, and TCFD, and their application in financial reporting.
• 21.4 Environmental Accounting
  • Accounting for Environmental Costs: A Comprehensive Guide for CPA Candidates
    Explore the intricacies of accounting for environmental costs, including identification, measurement, and reporting, essential for CPA candidates in Canada.
  • Sustainability Reporting Frameworks: Mastering GRI and Integrated Reporting for CPA Success
    Explore the essential sustainability reporting frameworks like GRI and Integrated Reporting, crucial for CPA candidates. Learn how these frameworks enhance transparency and accountability in financial reporting.