Deloitte’s “Do ESG Matters Affect Accounting and Financial Reporting Today?” and “The ESG Regulatory Whirlwind: Accountability on the Horizon” address the implications of climate change-related and other ESG information on company’s financial accounting and reporting in the context of existing accounting and financial reporting requirements, as well as a potential future state. Companies may find the publication’s climate change risk and opportunity matrices in the latter publication particularly helpful for potential financial accounting and reporting triggers, as well as qualitative disclosure:We discussed the referenced, instructive FASB Staff Educational Paper: “Intersection of Environmental, Social, and Governance Matters with Financial Accounting Standards” in our March report: “Application of Financial Accounting Standards to ESG Information.” This post first appeared in the weekly Society Alert!