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


A Circular Economy Must Drive Management Accounting in the 21st Century

by Stathis Gould, Head of Professional Accountants in Business | October 29, 2014 |

A circular economy is one that produces value without producing waste; management accountants can help their companies develop sustainable business models that move them closer to a circular economy for the benefit of their customers, society, and the organization. Read More

 1 Recommended

Carbon Accounting for Small Businesses: How Accountants Can Help Everyone Be Greener
by David York, Head of Auditing Practice, ACCA | September 24, 2014 |

New guidance from the ACCA is intended to help accountants advise SMEs on how to establish and operate carbon accounting. Read More

 1 Recommended

The Sustainability Imperative for Small Business
by Paul Thompson, Director, SMP & SME Affairs, IFAC | August 22, 2014 |

Small- and medium-sized entities (SMEs) might think that sustainability is only relevant to large companies—that for a small business, the administrative and financial costs outweigh the benefits. Moreover their accountants will tell you it is a hard sell getting SMEs to embrace sustainability. However, SMEs that integrate sustainability into their core business strategy can benefit from lower costs, reduced risk, and new opportunities. And their accountants, typically operating in small- and medium-sized practices (SMPs), can play a key role in their journey. Read More

 2 Recommended

Lasting Legacy or Long-Term Liability? Is It Only a Numbers Game When Hosting Major International Tournaments?
by Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC | July 9, 2014 | 1

Assessing the economic impact of hosting a major international tournament involves a wide range of factors. In many instances, the costs exceed original expectations and highlight the importance of sound budgeting, monitoring, financial management, and consideration for issues of sustainability. Read More

 2 Recommended

Know Your Boundaries
by Stathis Gould, Head of Professional Accountants in Business | June 23, 2014 | 4

The Climate Disclosure Standards Board’s proposals for boundary setting in reporting are of practical assistance to professional accountants as they cover boundary setting for non-financial reporting purposes generally as well as for climate change or environmental reporting purposes. Read More

 4 Recommended

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