Global Knowledge Gateway


The importance of sustainability and corporate responsibility continue to gain recognition; indeed, organizations that embrace sustainability can enhance their reputation with stakeholders and their value. The intersection of business and sustainability has three key dimensions: economic viability, social well-being, and environmental responsibility. Accountants work in this area to help embed sustainability factors into an organization’s strategy and decision-making processes to achieve sustainable value creation. Read More


First das Auto, Then Nature

by Vincent Tophoff, Senior Technical Manager, IFAC | January 31, 2014 | 1

A recent trip to China left me both impressed and depressed, and more aware than ever that environmental problems there belong to the entire world. Since my last visit, more than 20 years ago, the country has propelled itself from a primarily agricultural nation into an economic superpower. We are all aware of the continuous stream of double-digit growth figures but traveling through the country gives you a better idea of how this translates in actual changes in living conditions for the Chinese—an unprecedented scale! Read More


Innovative Organizations: Becoming Net Positive
by Stathis Gould, Head of Professional Accountants in Business, IFAC | January 31, 2014 |

An increasing number of companies, including Coca Cola, British Telecommunications, and retail organizations Kingfisher, Ikea, and PUMA are striving to become net positive, which means that they will give back when it comes to the critical environmental and social factors upon which their business models depend. Read More


Stranded Assets and Reserve Accounting
by Stathis Gould, Head of Professional Accountants in Business, IFAC | December 2, 2013 |

The Carbon Tracker Initiative report, Unburnable Carbon, calculates that only 31% of the world's currently indicated fossil fuel reserves, which equate to 2,860 billion tonnes of carbon dioxide, could be burned for an 80% chance of keeping below a 2°C global temperature rise—commonly regarded as the threshold to avoid dangerous climate change. For a 50% chance of 2°C or less, only 38% could be burned. At least two-thirds of fossil fuel reserves cannot be monetized if we are to stay below 2°C of warming—creating "stranded carbon assets." Read More


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