We are revisiting a conversation on Talking ESG that was originally recorded in September at NYC Climate Week to highlight our host and guest appearing together on The Atlantic's podcast, The Most Interesting Thing In A.I. In both episodes, they examine the intersection of two trending topics: AI and sustainability, discussing the environmental impact of AI ... Show More
Sep 1
Back to basics: Consolidation—Identifying a VIE
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable interests and equity at risk, and e ... Show More
48m 35s
Aug 27
Back to basics: Consolidation—Getting started
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core ac ... Show More
40m 13s
Aug 25
Environmental credits: Understanding new FASB guidance
Environmental credits accounting is changing with the introduction of ASC 818 (created by ASU 2026-02). New FASB guidance establishes a consistent accounting model for environmental credits and related obligations, addressing recognition, measurement, presentation, and disclosure ... Show More
42m 51s
Jun 2025
How tech solutions, AI can drive the business case for sustainability
<p class="MsoNormal">Welcome to the latest episode in the Terra Carta Series of the All Things Sustainable podcast, a collaboration with the Sustainable Markets Initiative (SMI). Throughout 2025, we'll be interviewing SMI member CEOs across industries and around the world about h ... Show More
21m 59s
Nov 2023
2594: Icertis - Harnessing AI for Sustainable Supply Chains
Today, I am joined by Monish Darda, the CTO and Co-founder of Icertis, in a riveting discussion about the intersection of technology and sustainability. As businesses grapple with the complexities of environmental responsibility, Monish brings his rich experience in using artific ... Show More
31 m
Sep 2025
How AI impacts the environment (and your energy bill)
AI is the future, but how is its infrastructure impacting your air, water, and utilities bills today? You asked, and Brittany delivered. Many of you wrote in asking about artificial intelligence’s environmental impact. Brittany and Evan Halper, a business and energy reporter for ... Show More
20 m
May 2025
Pioneers of AI: Reid Hoffman on AI’s environmental risks and rewards
Reid Hoffman recently stopped by Pioneers of AI to talk with host Rana el Kaliouby, and we didn’t want you to miss their fascinating conversation on AI’s environmental impact. They discuss AI’s potential for help and harm, explore what sustainable AI could look like, and predict ... Show More
35m 15s
Aug 2023
Responsible AI: Building trust, shaping policy
Text us your thoughts on this episodeWith the use of generative AI accelerating, it’s important to focus on how business leaders can get the most out of their tech investment in a trusted and ethical way. In this episode, we dive into responsible AI – what it is, why it’s importa ... Show More
30m 22s
