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DTSTAMP:20250623T001224Z
DESCRIPTION:Zvi Singer\n\nProfessor\, Department of Accounting\n	HEC Montrea
 l\n\nESG Assurance and Comparability of Greenhouse Gas Emission Disclosure
 s\n\nDate: Friday\, September 6\, 2024\n	Time: 12:00 PM – 13:30 pm\n	Locatio
 n: Bronfman building\, Room 310\n\nJoin Zoom Meeting\n\n\n	\n	Abstract\n\n\n
 Following an increase in environmental\, social\, and governance (ESG) reg
 ulations around the world\, a recent rule from the SEC mandates expanded E
 SG disclosure\, including the external assurance of reported greenhouse ga
 s (GHG) emissions. Among the potential benefits of this impending regulati
 on\, the SEC stipulates an increase in reporting comparability. In this st
 udy\, we examine the effect of ESG assurance on comparability and find tha
 t companies with ESG assurance report more comparable GHG emissions. Compa
 rability is further enhanced when companies use the same assurance provide
 r and when the provider is more experienced. We also find some evidence th
 at comparability is higher when assurance is provided by consulting and en
 gineering firms than by accounting firms. Our study provides important ins
 ights on the value of ESG assurance to the SEC and other regulators worldw
 ide. Moreover\, our study specifically suggests that assurance plays an ac
 tive role in standardizing the reporting process for GHG emissions\, and t
 hat the SEC’s external assurance requirements have the potential to benefi
 t comparability as intended by regulators.\n\n\n\n\nWe are proud to announ
 ce that our event has been awarded a Gold Sustainable Event certification 
 by the 51³Ô¹ÏÍøSustainable Events program run by the 51³Ô¹ÏÍøOffice of Susta
 inability. \n\n \n\n\n\nNous sommes fiers d’annoncer que notre événement a
  été certifié comme événement D’Or par le programme Événements durables Mc
 Gill du Bureau du développement durable de l’Université McGill\n
DTSTART:20240906T160000Z
DTEND:20240906T173000Z
LOCATION:Room 310\, Bronfman Building\, CA\, QC\, Montreal\, H3A 1G5\, 1001
  rue Sherbrooke Ouest
SUMMARY:Accounting Area Presents Ernst & Young Speaker Series: Zvi Singer
URL:/desautels/channels/event/accounting-area-presents
 -ernst-young-speaker-series-zvi-singer-358370
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