The audit profession never used to be viewed as a source of activism - or even social good. Today, however, audit and reporting issues are at center stage in the ESG movement, as it is becoming increasingly hard for any company to dismiss such factors when they describe the "value" in their entities. In addition, new frameworks are emerging that enable companies to report and audit with an ESG lens, many of which are likely to become mandatory. The transition is a confusing and opaque, not least because there are a host of competing standards with different acronyms. So what does a mainstream auditor, investor or business executive need to know about ESG accounting? What is TCFD, SASB, GRI - and the other bits of this alphabet soup? Is this just a fad? What, in other words, are the top five things that anyone who cares about corporate accounts must understand - and do?

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