(Environmental, Social, and Governance)
Sustainability and ESG (Environmental, Social, and Governance) considerations are integral components of modern business ethics, reflecting a corporation's commitment to responsible conduct that transcends financial gains. These principles guide businesses in aligning their operations with ethical values, ensuring environmental stewardship, social responsibility, and transparent governance.
For accountants, ESG and sustainability underscore their ethical responsibility to provide accurate and comprehensive financial information that reflects the broader impact of business activities on stakeholders and the planet. At the same time, considering and planning for ESG-related risk factors reflects preparation for long-term growth and the viability of an organization.
As stewards of financial integrity, accountants play a pivotal role in quantifying and communicating ESG-related risks, opportunities, and performance. This contribution supports informed decision-making that reflects both financial and ethical dimensions.
The recent establishment of the ISSB and the increasing focus on ESG and sustainability standards require CPAs to be well-informed and provide guidance on these emerging matters. In the coming years, CPAs will play a central role in helping organizations manage risk assessment, evolve reporting standards, and make strategic decisions.
CPAs must quickly adapt and learn how to assist with the development, implementation, and evaluation of successful ESG and sustainability initiatives during these disruptive times.
This course will cover:
Participants will explore ESG as a business ethics activity, linking ethical principles and moral responsibilities to emerging issues in the 21st century. A step-by-step approach will be provided to help CPAs begin their ESG journey within their organizations.
Lead Instructor, FCPA, FCA
Arun Mathur, FCPA, FCA, LPA has over 35 years of teaching and corporate training experience. He is a retired Partner at Gerald Duthie & Co. LLP, where he provided professional services to a diverse group of clients. Arun is also Owner and Lead Instructor at UltimQuest Knowledge Inc., offering corporate training on improving governance, ethics, internal control, performance measurement and related topics. He provides live and online training through CPA bodies across Canada and Bermuda. Arun served for several years on the Board for HealthForce Ontario Marketing and Recruitment Agency, and was also Chair of the Finance and Audit Committee there and for the Trillium Gift of Life Network. He has served on the CMA Ontario's Review Committee prior to the merger as well.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
