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In this episode, Yvonne Harris talks with Shari Littan, Director of Corporate Reporting Research & Thought-Leadership at the Institute of Management Accountants (IMA). Shari is an expert and innovator on mainstream accounting and corporate reporting, securities and corporate law, and business sustainability. In her position at IMA, Shari drives the organization's thought leadership efforts on behalf of IMA's 140,000 members on sustainable business with an emphasis on the role of the CFO and finance function, as well as the connection to intangible assets, performance, and long-term value. Before IMA, Shari worked as a full-time editor and author with Thomson Reuters, reporting on US GAAP and contributing to sustainability publications. Shari is a Certified Public Accountant (CPA) and an experienced lawyer in financial and corporate litigation.

IMA's ESG-related focus is referred to as sustainable business management. Listen as Yvonne and Shari discuss how to make accounting reporting tools applicable to sustainability as they provide information based on limited resources and are not solely focused on profit and loss measurement. Shari takes a closer look at the company's role (not the investor) in the ESG paradigm as perspectives are shifting beyond only considering profits. They also explore the risks of an organization ignoring ESG and the continued need for more expert reporting standards.

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Episode Resource Links

IMA Sustainable Business Management: https://www.imanet.org/about-ima/sustainable-business-management?ssopc=1

IMA Statement of Position on Sustainable Business Information & Management: https://www.imanet.org/-/media/9354121b3db4442ea24abf805c167177.ashx?la=en

IMA Briefing: How Technology Can Revolutionize ESG Reporting: https://www.imanet.org/about-ima/news-and-media-relations/ima-briefing/ima-briefing-list/2021/5/26/ima-briefing-how-technology-can-revolutionize-esg-reporting?ssopc=1

IMA Climate Risk & Readiness in Business Report: https://www.imanet.org/insights-and-trends/the-future-of-management-accounting/climate-risk-and-strategies-finance-function-readiness-to-meet-accelerating-demands?ssopc=1

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