What new feature was added in Chapter 5 regarding Environmental, Social, and Governance (ESG) Reporting?

Chapter 5 of the 11th edition introduces a new feature on Environmental, Social, and Governance (ESG) Reporting, which includes a discussion of Apple's ESG report.

This new feature highlights the importance of ESG reporting in financial accounting, focusing on how companies like Apple communicate their corporate social responsibility strategies and progress. It provides insights into the relevance of ESG information for investors and other stakeholders in assessing a company's sustainability practices and ethical governance.