Environmental, social, and governance (ESG) reporting is a hot topic for investors, credit rating agencies, preparers, and auditors. State and local governments are not exempt from increasing pressure to disclose additional information; however, most of the ESG reporting frameworks developed to date focus on the private sector. On May 31, 2022, GASB issued a paper highlighting the intersection of ESG topics with existing GASB standards. This article provides details on GASB’s approach to ESG.
GASB Highlights Existing Guidance on ESG Reporting
GASB • July 22, 2022
GASB has issued a paper highlighting the intersection of ESG topics with existing GASB standards. Read on for details.
