The recent agreement between all 193 UN member states on the 17 Sustainable Development Goals (also referred to as the “Global Goals”) demonstrates a widespread political commitment to dealing with some of the world’s most
Professional accountants need to consider how they apply their professional judgment to support rigorous project and investment appraisal—this is the hallmark of being a professional.
The British Standards Institute is looking for your input and feedback on its guide to management accounting principles.
The accountancy profession can play an important role in helping society mitigate and adapt to the challenges of climate change.
New guidance from IFAC and the IIRC, Materiality in Integrated Reporting, provides guidance on applying materiality in integrated reporting and supports implementation of the IIRC’s International Integrated Reporting Framework.
The historic agreement between the 193 UN member states on the 17 Sustainable Development Goals is only part of the beginning; businesses play a crucial role in achieving many of the SDGs, and are falling short. Now is a time for focus on the expectations of boards through governance requirements as well as on how more transparency can shine a light on performance and actions.
Integrated reporting continues to gain global momentum and help change the way businesses think about creating value over time—but it is integrated thinking that will ultimately change corporate behavior and lead to more resilient organizations and greater trust in business and government.
El reciente acuerdo entre todos los 193 estados miembro de la ONU sobre los 17 objetivos de desarrollo sostenible (denominado igualmente “Objetivos globales”) evidencia un compromiso político difundido para tratar algunos de los asuntos más espinosos del mundo.
Part of the climate risk problem is rooted in the age-old problem of transparency—but this is a problem integrated reporting, combined with integrated thinking, is designed to fix.
The launch of the Natural Capital Protocol should spark professional accountants to help businesses respond to natural capital impacts and dependencies—the sustainability of organizations, economies, and societies depends on it.