As a non-member interested in current accounting standards, navigate to the 'Climate & Sustainability/ESG' topic page. Identify the title of the first resource listed on that page. State the title of this resource and its direct URL.
Navigate to the AICPA & CIMA website (aicpa-cima.com). Click on the 'Resources' main navigation link. From the 'Resources' dropdown, click on the 'Climate & Sustainability/ESG' link. On the 'Climate & Sustainability/ESG' page, identify the title of the very first resource listed. Extract the direct URL associated with this resource.
Successfully navigate to the 'Climate & Sustainability/ESG' topic page. Identify 'Sustainability Disclosure Priorities for 2025' as the title of the first listed resource. State the title of the identified resource. Provide the direct URL for the 'Sustainability Disclosure Priorities for 2025' resource (if available, otherwise the topic page URL is acceptable).