Key takeaways
Host: Laura McCracken, partner, Deloitte & Touche LLP
Presenters: Christine Robinson, partner, Sustainability & ESG Services
Doug Rand, managing director, Deloitte & Touche LLP
1 Overview CPE credit | Accounting
As a potential final rule from the US Securities and Exchange Commission (SEC) approaches, we will take a closer look at specific provisions of the proposed rule, including greenhouse gas (GHG) emissions metrics and other quantitative disclosures. We’ll discuss:
- Scope 3 GHG requirements and readiness implementation considerations
- How the specific GHG emissions requirements compare to current voluntary GHG reporting
- Other quantitative metrics, including preparer readiness considerations and examples
Meet the speakers
Laura McCracken
Laura is the Deputy Leader of the Quality, Regulatory and Risk practice at Deloitte and leads our ESG strategy across the professional practice. Laura also serves as an audit partner for our largest multinational clients in the financial services and commercial industries. From 2013 to 2014 Laura was a partner in Deloitte’s National Office Accounting Consultation Group. From 2011 to 2013, Laura was a Professional Accounting Fellow in the Office of the Chief Accountant of the Securities and Exchange Commission, where she consulted with registrants and the Division of Corporation Finance on accounting and reporting matters.
Doug Rand
Doug is a managing director in Deloitte’s National Office – Accounting and Reporting Services focusing on SEC reporting, IPOs and SPAC transactions. He consults on technical SEC reporting matters, reviews SEC filings, advises clients on transactions and interpretations of SEC reporting literature, and develops Deloitte's SEC publications. He has experience serving clients in a variety of industries including industrial production, aerospace and defense, real estate, power and utilities, and technology. He has experience with a wide range of technical accounting (US GAAP and IFRS) and auditing (PCAOB and AICPA) matters.
Christine Robinson
Christine is an Audit & Assurance partner in Sustainability and ESG Services. In her current role at Deloitte, she assists companies with assessing the environmental and social impacts of their business and supply chain. Her sustainability experience includes working with clients in various industries on sustainability reporting initiatives. She has deep experience with Sustainability Accounting Standards Board standards, Global Reporting Initiative standards, the recommendations of the Task Force on Climate-related Financial Disclosures, and other industry-specific reporting frameworks.
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