Assessing Standards for ESG Disclosures: A Q&A with Affiliate D. Scott Showalter

Analysis Group Vice President John Drum and Manager Shelby Cameron spoke with NC State Prof. D. Scott Showalter about whether and how reporting practices and requirements should change for ESG disclosures and reporting.

“As investors continue to push for ways to align their investment strategies with environmental, social, and governance (ESG) criteria, the accounting profession has faced questions of whether and how reporting practices and requirements should change as well. What information should be reported to stakeholders, including investors and regulatory agencies, and how can accountants provide assurance regarding the accuracy of this information for a paradigm that is still evolving?

To probe these questions, Analysis Group Vice President John Drum and Manager Shelby Cameron spoke with affiliate D. Scott Showalter. Prior to joining academia, Professor Showalter, who directs the master of accounting program at North Carolina State University, spent more than three decades in public accounting. His clients included large and small corporations, government agencies, and several states and cities. Professor Showalter has been involved in shaping the accounting profession’s approach to ESG reporting through participating in standard setting, serving on sustainability task forces and committees, teaching sustainability issues in the classroom, and presenting on ESG issues at conferences. He spoke to Mr. Drum and Ms. Cameron about standards for and disclosures of ESG information, measurement uncertainty, and the accountant’s evolving role in ESG reporting.”

Read the Analysis Group feature here