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USA - Assurance - Climate Change and Sustainability Services - Non-Financial Reporting Assurance/Advisory (NFRA) – Winter 2025 Intern

About our business

At EY, the Climate Change and Sustainability Services (CCaSS) team seeks to build a better working world by helping businesses respond to societal, environmental, and economic challenges. We help businesses understand and evaluate the broader value impacts and outcomes associated with their organizations, operations, programs, and projects.

Our global team is multidisciplinary and combines our core knowledge in accounting and reporting with knowledge in technical and regulatory sustainability issues. Our teams help clients improve the credibility of their ESG (environmental, social, governance) reporting. Join us and help clients manage emerging risks, reduce costs through the design, and implementation of systems and processes and leverage opportunities in areas such as climate change, green and sustainable finance, health and safety, labor rights, nonfinancial reporting, supply chain and environmental management.

The nature of this role means no two projects will be the same. That means you’ll need to think on your feet and challenge existing practices to develop answers to complex issues.

We’re interested in versatile people with the ability to take on new responsibilities and listen to clients to get things done. We’re not just looking for technical accounting experience — we’re interested in people with the ability to build genuine relationships, negotiate and think in unique and creative news ways. If you have a curious mind and the ability to think through complex issues, this role is for you.

What you will do

Our Non-Financial Reporting Assurance/Advisory (NFRA) team is growing exponentially, and as an Intern, you will play a key role in that growth. Working across all industries, you will develop skills to assist clients in communicating and improving the credibility of their nonfinancial performance. This includes obtaining a deep understanding of various ESG reporting frameworks. Our team helps clients meet stakeholder and regulatory expectations, as well as assist in providing trust and confidence to the market on performance through our ESG assurance engagements. Example project activities may include:

• Assurance-related:

• Performing fieldwork procedures (assurance testing) and keeping engagement leaders updated on non-financial or ESG assurance engagements.

• Sharing market updates on the latest regulatory developments and leading ESG reporting practices with key audit client contacts to develop relationships.

• Advisory-related:

• Drafting nonfinancial disclosures, integrated annual reports and other communications

• Performing gap assessments of existing ESG disclosures against regulatory disclosure requirements (e.g., CSRD, SEC, or CA climate laws).

• Collecting and collating nonfinancial data to support management reporting, reporting to the board, and external disclosures.

Job requirements and preferences

• Required qualifications

• Have or be working toward, a bachelor’s or graduate degree in Accounting.

• Have or will meet the minimal educational requirements for CPA licensure in your work state prior to beginning full-time employment and have a demonstrable plan for passing the CPA exam.

• Have experience and/or a demonstrated interest in ESG (environmental, social, governance) and sustainability.

• Work may be required in excess of standard hours. In certain circumstances, travel may be required beyond your work location based on client and project needs.

• Preferred qualifications

• Access to reliable transportation to/from the EY office and client sites. A driver’s license is strongly recommended as ride share and public transportation options may not be available in all locations.

• A strong academic record, including, without limitation, course work that EY deems relevant to this position.

• Understanding of ESG disclosure standards, frameworks and questionnaires such as GRI, TCFD, ISSB, SASB, CDP, UNPRI, and other sustainability reporting frameworks.

• Understanding of emerging ESG regulations worldwide such as the SEC’s climate disclosure rule, the EU’s Corporate Sustainability Reporting Directive (CSRD) and California’s climate disclosure laws.

• Understanding of carbon credits or offsets issues under voluntary and/or regulatory standards.

• Excellent technical, quantitative, and analytical skills.

• Ability to communicate with a variety of stakeholders to provide insights related to nonfinancial performance.

• Ability to collaborate with stakeholders to develop strategies and solutions of high business value.

• Specific knowledge and interest in several industries impacted by sustainability issues.

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• Continuous learning: You’ll develop the mindset and skills to navigate whatever comes next.
• Success as defined by you: We’ll provide the tools and flexibility, so you can make a meaningful impact, your way.
• Transformative leadership: We’ll give you the insights, coaching and confidence to be the leader the world needs.
• Diverse and inclusive culture: You’ll be embraced for who you are and empowered to use your voice to help others find theirs.