Environmental, social, and governance (ESG) issues in the banking landscape were significant emerging topics at the 46th annual American Institute of Certified Public Accountants (AICPA) National Conference on Banks and Savings Institutions. Given the evolving financial reporting environment, the AICPA offered a one-day update on Dec. 1, 2021, to share the latest economic outlook and reporting developments. We have revised our “Hot topics” report, which covers key takeaways from the conference, including information from the December meeting.