THE ROLE OF PUBLIC ACCOUNTANTS IN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING
This study examines the role of public accountants in Environmental, Social, and Governance (ESG) reporting. The objectives are to assess the involvement of public accountants in ESG reporting, to evaluate the impact of ESG reporting on public accounting practices, and to identify the challenges faced by public accountants in ESG reporting. A survey research design was adopted to gather insights from public accountants and ESG professionals. Using Taro Yamane's formula, a sample size of 225 respondents was determined, ensuring representativeness and reliability. The study focuses on Lagos, Nigeria, due to its prominence as a business hub with a growing emphasis on ESG practices. The reliability coefficient score for the survey instrument was 0.87, indicating high reliability. Findings indicate that public accountants play a vital role in ESG reporting by ensuring the accuracy and integrity of ESG data and providing assurance on ESG disclosures. ESG reporting has significantly impacted public accounting practices, requiring accountants to develop new skills and knowledge. Challenges identified include the complexity of ESG metrics, the need for standardized reporting frameworks, and the demand for continuous professional development. The study recommends that accounting bodies develop comprehensive ESG reporting guidelines and that public accountants engage in ongoing training to effectively handle ESG reporting.
1.1 BACKGROUND OF THE STUDY
Education is the development of an individual through training, transmissio...
ABSTRACT
The research proffers an assessment of the impact of triple entry accounting system on fin...
CHAPTER ONE
INTRODUCTION
1.1
Abstract The aim of this study was to determine the impact of social media on modern journalism in Makurdi metropolis. To achieve this ai...
Background of the study Digital media, often known as new media, is the 'lovebird' of to...
ABSTRACT Nigerian environment has been threatened as a result of human activities and natural disasters. This is worsened by the ignoranc...
ABSTRACT The influence of tungsten inert gas (TIG) welding process parameters on the microstructural features and mechanical properties (...
ABSTRACT In Nigeria, we have three kinds or types of media ownership. These include, private ownership, government owner...
Background of the study As physical and time-consuming operations are digitalized,...
EXCERPT FROM THE STUDY In the realm of literature, leadership has been defined by many philosophers, intellectuals, rese...
IMPACT OF SOCIAL MEDIA ON MODERN JOURNALISM (A STUDY OF JOURNALISTS IN MAKURDI METROPOLIS)
INFLUENCE OF EXPOSURE TO ROMANTIC MOVIE ON DIGITAL MEDIA ON MARRIAGE EXPECTATIONS AMONG KWASU UNDERGRADUATE
IMPACT OF PARTICIPATORY NON-FORMAL ENVIRONMENTAL EDUCATION PROGRAMME ON ADULT LEARNERS‟ ENVIRONMENTAL KNOWLEDGE, ATTITUDE AND PRACTICES IN OYO STATE, NIGERIA
INFLUENCE OF TIG PROCESS PARAMETERS ON HARDNESS, TENSILE STRENGTH AND MICROSTRUCTURES OF AISI430 FERRITIC STAINLESS STEEL WELDS
MEDIA OWNERSHIP AND ITS’ INFLUENCE ON EDITORIAL POLICY (A CASE STUDY OF CHANNELS TELEVISION)
DESIGN AND IMPLEMENTATION OF ARDUINO-BASED COUNTER SYSTEM
EVALUATION OF THE RELATIONSHIP BETWEEN PRINCIPALS LEADERSHIP STYLE AND JOB SATISFACTION OF TEACHERS IN SECONDARY SCHOOLS IN NIGERIA