Welcome to The CPA Journal Archives

Visit cpajournal.com to read the very latest from The CPA Journal


In this Issue: July 2018

Sustainability and integrated reporting may have become familiar terms to most of our readers over the past few years, but many are probably still unsure of just what they represent beyond buzzwords, the changes these concepts represent, and how they might reshape business reporting and accounting practice. For some, sustainability represents a distant, abstract concept. But for others, the time for widespread adoption and integration cannot come soon enough.

In this issue, we have tried to present a variety of perspectives on the topic, from advocates to researchers and even practitioners already working in the field. Featured this month is an interview with Bob Hirth, a member of SASB and a former chair of COSO. His discussion with Professor Donald Tidrick covers these organizations and their current projects as well as broader issues in the areas of sustainability reporting, risk management, and credentialing.

Sustainability reporting standards and assurance requirements are undoubtedly still works in progress. Jill D'Aquila reviews the current state of competing standards setters and discusses the challenges they face going forward.

But in certain other respects, sustainability reporting is already here. Under the Dodd-Frank Act, U.S. public companies must monitor their supply chains to determine whether their products contain conflict minerals; Fatima Alali and Sophia I-Ling Wang examines trends in reporting and disclosure under this law. And in Europe, a new directive now requires certain public companies to include nonfinancial information on sustainability and diversity as a part of their management report or a separate document. Jessica Weber, Sonja Pippin, Jannet Vreeland, and Jeff Wong review the reporting formats used by leading European companies as well as U.S. companies operating in the EU.

Finally, our News & Views section this month features viewpoints from leading figures and experienced analysts from across the sustainability landscape. Our contributors include Jeffrey Hales from SASB, Tom Singer from the Conference Board, and Tim Mohin from Global Reporting Initiative.

Search for archived articles, authors, and topics below:


Login or create a new account