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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
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This report provides background on the use and importance of sustainability reporting.
This report investigates over 190 academic studies and sources on sustainability to assess the economic evidence on both sides for: a business case for corporate sustainability, integrating sustainability into investment decisions, and implementing active ownership policies into investors’ portfolios
The report provides an in-depth look at the growing trend towards external assurance in the US, the different approaches to external assurance, the use of different assurance standards as developed by the accountancy profession, and the market of share of external assurance performed by different firms in the US.
This report reviews published information from companies with an intensive use of five key commodities with a high impact on natural capital: beef, cotton, palm oil, soya and sugar.
This report provides you with some additional guidance, drawing from almost 40 good examples of sustainability reporting from around the globe, structured around the categories of criteria for the benchmark in 2014.
ACCA’s Global Forum for Sustainability has explored the potential issues associated with divestment from fossil fuel companies, and collated the various views and opinions expressed by forum members in this report.
This 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.
September 16, 2014 - Dow Jones Sustainability Indices
September 12, 2014 - The Guardian
September 11, 2014 - The World Bank
September 10, 2014 - Institute of Chartered Accountants in Australia
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