Make PowerPoint slits with the below information

Working Outline:

Target VS Walmart

1-What is ESG (Fouad)

a-Definition - "ESG stands forenvironmental, social, and governance... Environmental criteria gauge how a company safeguards the environment. Social criteria examinehow it manages relationships with employees, suppliers, customers, and communities. Governance measures a company's leadership, executive pay,audits,internal controls,and shareholder rights." Investopedia

b-how it is disclosed - While ESG used to be an optional disclosure that some companies felt morally compelled to report or for third parties to investigate. The SEC this year has passed rules to increase the amount of Climate (environment) related disclosures" required. SEC

2-Other regulations (Fouad)

a-Specific SEC rules - SEC website

b-Specific AICPA rules- AICPA

c-Other relevant regulations for ESG in Accounting

3-How Walmart reports ESG (Fouad)

What is Walmart's specific ESG focuses

Sources Walmart discloses,10k 10q 8k, etc. etc. - Walmart dedicates a page of their website for ESG reporting WALMART

Transparent? Accurate? Reliable? Conformity? Just Public Relations?

How effective is Walmart's ESG (Fouad)

Their score

Highlights from their or 3^rd party reports - THEIR REPORT