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 an Audit & Assurance partner and the deputy leader of Quality, Risk & Regulatory for Deloitte & Touche LLP’s Audit & Assurance business. In this role, she interfaces with regulators, investors, and other stakeholders in addressing audit quality matters related to accounting, auditing, regulatory and public policy. Laura also serves as an audit partner for large, multinational clients in the financial services and commercial industries where she leads large global audit teams and interacts extensively with Audit Committees and senior leadership. Previously, Laura was a consultation partner for Deloitte & Touche LLP’s National Office Accounting & Reporting Services. Additionally, Laura spent two years as a Professional Accounting Fellow with the SEC in the Office of the Chief Accountant, where she consulted with registrants and the Division of Corporation Finance on accounting and reporting matters. Laura routinely works with clients on complex accounting, reporting, and auditing matters. Laura is a frequent speaker on current and emerging audit, assurance, accounting, and financial reporting topics.
Doug Rand
Doug is a Managing Director in Deloitte’s National Office – Accounting and Reporting Services focusing on ESG reporting, SEC reporting and IPOs. He consults on technical SEC reporting matters, reviews SEC filings, advises clients on transactions and interpretations of SEC and ESG reporting literature, and develops Deloitte's SEC and ESG publications. He has experience serving clients in a variety of industries. 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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