As ESG reporting moves from voluntary to mandatory, accountants must stay ahead of evolving standards and stakeholder expectations. Marcy Binkley, CPA and accounting professor, offers a practical introduction to the ESG reporting landscape, including SEC climate rules, the EU’s CSRD, and major frameworks like ISSB, GRI, and TCFD. She explores ESG’s impact on financial statements, internal controls, audit assurance, and outlines a phased roadmap for implementation—highlighting trends in AI, automation, and global convergence.