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Live Webcast Replay

ESG 101: What is Environmental, Social and Governance?

Total Credits: 2 including 2 Business Management & Organization - Non-technical

Average Rating:
Partner Produced |  Practice Management
Lynn Fountain, CGMA, CRMA, MBA
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


The newest acronym in the business community is ESG (Environmental, Social and Governance)

  • Investors’ demand enhanced information about how companies are approaching environmental sustainability. (Sustainability accounting)
  • The foundation of sustainability reporting is for an organization to identify and prioritize its impacts on the economy, environment, and people - to be transparent about their impacts

The foundation of sustainability reporting is for an organization to identify and prioritize its impacts on the economy, environment, and people - to be transparent about their impacts

This session is an introduction to the topic of ESG and what accountants and management should know

Basic Course Information

Learning Objectives
  • Identify and evaluate the concepts involved in ESG
  • Discover and determine responsibilities of accountants, management, and the board
  • Explore and examine various accounting considerations
  • Identify and consider impacts on financial reporting and DCP

Major Subjects
  • Environmental, Social and Governance concepts in today’s world
  • Areas of accountability for ESG
  • How ESG impacts Financial Reporting

Course Materials


Lynn Fountain, CGMA, CRMA, MBA Related Seminars and Products

Lynn Fountain has over 37 years of experience spanning public accounting, corporate accounting and consulting. 22 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. 

Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud.  The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M.  Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA.

Ms. Fountain is the author of three separate technical books.  “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. “Leading The Internal Audit Function” and “Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition,

Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas.  Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).


Tue, Aug 20, 2024 - 11:00am to 01:00pm EDT
Tue, Sep 24, 2024 - 09:00am to 11:00am EDT
Wed, Oct 23, 2024 - 02:00pm to 04:00pm EDT
Wed, Nov 20, 2024 - 11:00am to 01:00pm EST
Wed, Dec 11, 2024 - 09:00am to 11:00am EST
Sat, Dec 28, 2024 - 02:00pm to 04:00pm EST
Wed, Jan 22, 2025 - 11:00am to 01:00pm EST

Additional Info

Basic Course Information



Advanced Preparation


Designed For

Any profession engaged in financial reporting whose company is involved with any issues related to environmental, social and governance issues

Original Recording Date


Course Developer


Date Added to Catalog


Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199).

Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.6

Total Reviews: 28


Julia V

"The presenter is very knowledgeable in regards to the subject matter. I truly enjoyed the webinar, it has brought clarity to the goals of the overlapping individual segments of the reporting."