91¶¶Òõ

As new climate disclosure requirements loom, corporate finance teams are increasingly tasked with preparing the data required for reporting. 91¶¶Òõ partnered with Financial Executives International¡¯s (FEI) Financial Education & Research Foundation to study how the finance function is evolving in response to new demands, such as the Securities and Exchange Commission¡¯s (SEC) climate proposal. Based on data collected from our survey of more than 50 finance professionals at some of the largest US-headquartered, publicly traded companies, this research report explores:

• The ESG frameworks and standards organizations are increasing their focus on in the next year
• Preparer readiness for various components of the SEC¡¯s climate proposal
• The biggest challenges in the SEC proposal
• Best practices from financial and carbon accounting professionals
• The key technological adoption trends to meet the proposal¡¯s requirements