... is financially motivated; that is, it is intended to protect shareholders. However, many of its objectives tie directly to ESG performance. For example, COSO (2012) lists “avoiding waste” and “environmental practices” as potential operations objectives; lists the “Sustainability Report” as a potential...

...Brian Ballou; Ryan J. Casey; Jonathan H. Grenier; Dan L. Heitger SYNOPSIS We report the results of a survey of 178 corporate responsibility officers designed to explore how accountants can add value to sustainability initiatives. Specifically, we examine how three areas of accounting expertise...