This course will include a high-level overview of why ESG (environmental, social, and governance) and sustainability are important for CPAs and other business professionals. It will provide a multi-year retrospective on sustainability concepts and how it has evolved. It will also provide a walkthrough of various ways ESG affects an organization.

This course is the first part of a 4-module certificate program from CPA Canada. The second module in the program can be found here: Deep Dive into Sustainability - Understanding E, S, and G.

For those wishing to take modules 3 and 4, registration must be done directly with CPA Canada here.

The competency of Sustainability is one of the largest disruptions in the profession in over 100 years and this certificate will position you to add value to your organization’s future.

The certificate and its courses are intended toward upskilling two distinct groups of professionals:

CPAs that have at least two to 10+ years of designated experience and MBA / business professionals that work in:

• the private sector (e.g., publicly listed companies, private companies)
• public accounting firms
• management / consulting firms

Within those groups, we expect the following roles to align with this course and its objectives:

• new CPA and business roles in sustainability and climate change
• reporting Lead / Manager roles in public reporting (e.g., MD&A, AIF (annual information form), analyst reports / presentations, etc.)
• financial statement preparers
• senior / executive leaderships roles

Sustainability and ESG considerations are fundamentally changing how organizations plan and execute their strategy and operate and in doing so, are impacting the entire career spectrum. This product is designed with inclusion in mind; there is something for everyone.

• define sustainability and explain the differences and similarities between sustainability and ESG
• explain factors driving increasing demand for sustainability information and understand the evolution of sustainability and reporting
• identify the key sustainability elements for a finance professional and identify the various sustainability standards and frameworks, including the differences and similarities between them
• determine the impact of sustainability risks and opportunities for business

• sustainability over the years
• rise of intangibles in business value
• ESG rating and rankings
• sustainability frameworks and standards
• sustainability principles and guidelines
• organizational impacts
• regulatory, legal, and reputational impacts
• managing ESG-related risks
• ESG investing and stakeholder stewardship and engagement

Course Content Created: January 2023

Course Content Updated: August 2024

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.