Environmental Social and Governance and SEC Climate Disclosure Requirements

Date: Wednesday, September 18, 2024
Time: 12:00 PM ET / 11:00 AM CT / 10:00 AM MT / 09:00 AM PT [Prevailing Time]
Presenters: Olga Darlington, Partner, National Practice Leader, Power & Utilities, Moss Adams, Madison Poitras, FSA, Senior Manager, Moss Adams
Moderator: Wayne Sine, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Define the basic principles of ESG
• Summarize the requirements of the SEC climate-related disclosure rules
• Understand leading ESG reporting considerations & metrics
• Identify next steps to prepare for the disclosure requirements
Field of Study: Specialized Knowledge
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
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Course Description

As member demand for sustainable practices grows and the regulatory landscape evolves, it’s valuable to gain insights into implementing an environmental, social, and governance (ESG) strategy. This webcast will provide an overview of SEC climate disclosure rule that could have future impacts on every cooperative or organization. This session will also focus on the business case for ESG, steps to getting started on ESG implementation and overall ESG impacts to your organization.

Presenter and Moderator Bios

Presenter: Olga Darlington, Partner, National Practice Leader, Power & Utilities, Moss Adams

Olga Darlington is a partner with Moss Adams and has practiced public accounting and consulting for over 15 years, specializing in providing accounting and advisory solutions to clients in the energy, utility, transit, not-for-profit, and government (enterprise funds) industries. Throughout her career, Olga has performed many consulting projects, agreed upon procedures engagements, and financial and compliance audits, including those in accordance with Government Auditing Standards and the Single Audit Act. She is recognized for her technical expertise and has assisted many entities with implementation of complex accounting standards.

Olga facilitates internal and external training on accounting and auditing topics. She also serves on the firm’s government technical committee and is a regular presenter on accounting and operational topics.

Presenter: Madison Poitras, FSA, Senior Manager, Moss Adams

Madison Poitras is a Senior Manager at Moss Adams. As a member of the ESG Leadership Team at Moss Adams, Madison is dedicated to assisting clients across various industries in recognizing, quantifying, and handling their ESG-related risks and opportunities. Her extensive background in these fields has equipped her with a thorough comprehension of sustainable practices and how they intersect with corporate strategies and internal control frameworks.

Madison’s project management expertise is rooted in her substantial background in internal auditing. Her experience is highlighted by a well-established record of effectively guiding various cross-functional teams spanning audit, finance, and ESG. She is equipped with an exceptional aptitude for organizing, executing, and driving critical initiatives while upholding set timelines.

Madison has a BS in Environmental Economics and Policy from the University of California, Berkeley, is a member of the Institute of Internal Auditors, and is a FSA Credential Holder, Fundamentals of Sustainability Accounting issued by the IFRS Foundation. 

Moderator: Wayne Sine, Education Director, National Society of Accountants for Cooperatives

After retiring as Tax Director for Southern States Cooperative, Wayne Sine was asked to serve as Education Director for NSAC. He has been a long-time and active member of NSAC, having served as past President of the Atlantic Chapter and past Chair of the Tax Committee. In addition to his work with NSAC, Wayne has served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as past Region Vice President for the Tax Executives Institute.

Cost
Free for NSAC Members / $56.00 for Non-Members

Delivery System

• All programs are delivered using the Zoom platform.
• Confirmations will include log-in instructions.
• Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
• All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
• There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.