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The Financial Accounting Standards Board is studying whether new Environmental, Social and Governance (ESG) reporting requirements are needed. As corporations increasingly focus on ESG, the

The Financial Accounting Standards Board is studying whether new Environmental, Social and Governance (ESG) reporting requirements are needed. As corporations increasingly focus on ESG, the accounting implications of ESG-related transactions will be of interest to regulators and investors. Monitoring FASB deliberations in 2022 will allow companies to anticipate how to present ESG-related transactions within a developing regulatory and reporting structure. Discuss

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