Environmental, social, and governance (ESG) issues were discussed at length as emerging topics in the banking landscape at the 47th annual American Institute of Certified Public Accountants (AICPA) National Conference on Banks and Savings Institutions.
In addition to ESG, digital assets and CECL continue to be a focal point within the industry. Regulators are continuing to evaluate developments within the ESG and digital asset space to determine the level of disclosure necessary to protect investors.
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