Financial reporting stakeholders are placing an increased emphasis on the impact of ESG (environmental, social, and governance).

It’s essential for both management and auditors to carefully evaluate how ESG factors may affect an entity’s business and operating environment and whether they could have a material effect on the financial statements.

This guide offers valuable insights into the importance of evaluating ESG-related matters in the context of financial reporting.

By considering ESG factors in your financial reporting, you’ll ensure that your entity remains transparent, compliant and well-positioned for long-term success.

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