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High-quality business reporting is at the heart of strong and sustainable organizations, financial markets, and economies. It allows organizations to present a cohesive explanation of their business and helps them engage with internal and external stakeholders, including customers, employees, shareholders, creditors, and regulators, while also promoting better internal decision making. Professional accountants are integral to all phases of organizational reporting. Read More
his publication is aimed at SMEs who are considering whether sustainability reporting is relevant for them, and how they can start the reporting process in a realistic way that relates to their own context and circumstances. It provides a simple introduction to sustainability reporting (using the GRI G4 Guidelines) in order to help SMEs take the first small steps in their sustainability journey.
Tansparency is one of the cornerstones of the U.S. stock market. By requiring publicly traded companies to disclose their finances, legal conflicts, executive compensation and other details, the system deters wrongdoing, encourages management competence and assures that investors compete on a level playing field.
The United Nations is working to identify and address some of the world’s greatest challenges through the formulation and then implementation of sustainable development goals.
This guide is intended to inform members of audit committees and directors about integrated reporting (<IR>) and how it can benefit organizations you work with as well as some of the challenges around implementation.
This sets out the global body for professional accountants’ key policies and position statements around a series of six business and sustainability topics: sustainability reporting, integrated reporting, the assurance of non-financial information, climate change, natural capital, and the green economy.
An international study supported by ACCA reveals the importance of trade credit and the global differences in accessing it.
FASB and the International Accounting Standards Board (IASB) are struggling to find common ground in their efforts to create a converged standard for financial reporting on leases.
December 18, 2014 - IFRS Foundation
December 12, 2014 - The Economist
December 11, 2014 - Economia
December 11, 2014 - Accounting Today
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