ESG and Sustainability –
Gaming Industry
Senior Data and AI Expert – Paul Young CPA CGA
Date: March 22, 2023
20XX

Senior Data and AI
Expert – Paul Young
CPA CGA
• CPA, CGA
• Academia (PF1, FA4, FN2, MU1. and MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management
• SME – Data, AI, Security, and Platform
• SME – Internal Controls and Auditing
Contact – paul_young_cga@outlook.com

Agenda
• Path forward for the Gaming Industry
• ESG and Sustainability focus areas
• Defining ESG and Sustainability for the Gaming Industry
• Data Quality and Management
• Reporting Framework
• ESG / Sustainability videos
• Key Challenges
• What is next for the Gaming Industry
• Key Sources
3

Path forward with ESG and Sustainability for
the Gaming Industry
Source - https://www.americangaming.org/esg-landing/ 4

ESG and
Sustainability
Key Focus
Areas
5

ESG Direction
https://www.americangaming
.org/esg-landing/
Presentation Title 6

Integrated Reporting
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– Stakeholders
– Government (Regulatory)
– SEC (Pensions, Stocks, Bonds
– Private Investors
– Internal stakeholders (Lines of Business)
• Reporting Cycle
• Regulatory filings
• Budgeting and Forecasting Cycle
• Integration between reporting cycle
and the budgeting & forecasting
Cycle

Data Quality
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– Data Management
– Data Governance
– Data Ingestion

ESG / Sustainability
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What is Sustainability
Reporting
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Difference between
ESG and Sustainability
Reporting
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ESG and Sustainability Reporting Standards
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Country Standards Target Date
IFRS The ISSB also voted to
include a reference to the
GRI standards and the
European Sustainability
Reporting Standards (ESRS)
as sources of guidance for
companies to be allowed to
consider in the application of
the IFRS’ general
sustainability reporting
standard (“S1”), in the
absence of a specific ISSB
standard.
January 2024
FASB Continues to be evolving No Official target date.
However, IFRS changes will
impact US via their EMEA

Sample of F/S
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Source -
https://www2.deloitte.com/uk/en/focus/climate-

Focus Areas
• Annual, monthly, and forecasting cycles for
Sustainability Targets
• Scope 1, Scope 2, and Scope 3 will require plans
• Data and AI can play a key role – Introduction to
Sustainability
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– Regulatory compliance
– Pulling the data for Sustainability reporting
– Structure, semi-structure, and structure data

Key Challenges facing Gaming Industry
• Data quality and data management
• Measuring social policies as part of managing the overall gaming
operational model
• Addressing issues with energy management
• Addressing issues with food waste and water management
15

What is next for the Gaming Sector and
ESG/Sustainability Reporting.
• Developing policies and plans as part of adopting ESG and
Sustainability Reporting
• Re-working both the governance and social model as part of
improving the overall image of the gambling sector within their
various communities
16

Key documents and sources
17