Students will write a paper (approximately 8-10 double-spaced pages (excluding title page and list of references) on how they would apply the lessons of this course and sound accounting theory in regard to ESG reporting. Many articles have been written both pro and con in regard to ESG. IASB has an International Sustainability Standards Board and the SEC is evaluating reporting requirements. Your paper should focus on the issues with reporting requirements as they relate to FASB concepts/theory and US GAAP. A Wall Street Journal article, WHY ESG RATINGS ARE ALL OVER THE MAP, by Rochelle Toplensky (08/17/23), provides some examples of reporting issues.
It should be in APA style.