Oliver Lawal
Oliver is from the small town of Walton, Kentucky, and appreciates the combination of technology and problem-solving that accounting provides. Beyond school, he enjoys playing the piano, cooking, and traveling with his wife. Oliver has interned with Larson & Co. and KPMG, and plans to start work with the latter in the audit practice following graduation from BYU’s MAcc program.
Scope 1 Emissions
Scope 1 emissions cover direct greenhouse gas outputs from owned or controlled sources. Learn how the Greenhouse Gas Protocol defines and measures Scope 1, key calculation methods, regulatory requirements under the SEC, ESRS, and California laws, plus implications for corporate climate reporting.
SEC Final Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors
The SEC's final rule requires public companies to include climate-related disclosures in registration statements and periodic SEC filings. The new regulations aim to give investors the transparency they need to integrate ESG factors into their investment decisions.
Double Materiality: A New Standard for Corporate Transparency and Accountability
Understanding the concept of double materiality is paramount to the implementation of the ESRS framework and other emerging climate-related disclosures.