Sustainability—The View from Academia

Tracey J. Niemotko, JD, CPA, CFE, FSA

Editors' Note: The following is an introduction to a new column focusing on sustainability accounting and reporting, as well as integrated reporting; environmental, social, and governance reporting; and related “green” topics of interest to accounting professionals around the globe. Column editor Tracey J. Niemotko of Marist College spent more than a decade in public accounting before entering academia and focusing her teaching and research on sustainability. She has served on the NYSSCPA board of directors, represented the Society on the AICPA Governing Council, and is a member of the International Financial Reporting Standards (IFRS Sustainability Alliance.