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.
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