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According to Accounting Today, professionals in accounting and finance are confronting big obstacles when it comes to environmental, social and governance (ESG) reporting.


  1. According to the Financial Executives International’s Financial Education & Research Foundation survey, what percentage of the chief accounting officers and controllers polled had not yet started to integrate ESG reporting with their financial reporting?
  2. The survey noted that ______________ was the biggest single challenge to ESG reporting.
  3. Based on the article and “the groundswell of regulatory actions and stakeholder interest that have quickened in the past year” to make ESG reporting another major role of the finance department’s many responsibilities, what do you believe would be the best approach to promote education of financial executives regarding the nuances of ESG reporting?


Cohn, M. (2021). Accountants face challenges with ESG reporting. Accounting Today, Sep. 24 (Retrievable online at