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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
The Guidelines provide voluntary principles and standards for responsible business conduct in areas such as employment and industrial relations, human rights, environment, information disclosure, combating bribery, consumer interests, science and technology, competition, and taxation.
Consolidates the important aspects of embedding sustainability into the DNA of an organization and can be applied to entities of all sizes and complexities. The Framework focuses on the integration of sustainability factors from three perspectives--business strategy, operational, and reporting--and highlights the important roles that professional accountants play in facilitating the sustainable development of their organizations.
accounting for sustainability; corporate social responsibility; sustainability assurance; sustainability management; sustainability reporting; sustainability strategy; sustainable development; Framework
Features the recommendation from 25 prominent business leaders on what should be done to effectively improve governance (including risk management and internal control), the financial reporting process, audit, and the usefulness of business reports in the aftermath of the financial crisis of 2008. The report provides a summary of interviewees' recommendations in each area and highlights some of IFAC's related initiatives.
Offers preliminary findings on current practices regarding the integration of sustainability issues in investment decisions.
Executive pay is under intense scrutiny internationally by governments, the media, and social commentators. This paper offers principles that should underpin remuneration schemes, reassuring stakeholders that performance-related pay reinforces behavior that creates long-term sustainability.
ACCA’s Research and Insights web portal focuses on a range of aspects relating to environmental sustainability including climate change and biodiversity and ecosystem services. ACCA’s web portal provides links to the ACCA awards for sustainability reporting and how sustainability has been incorporated into the ACCA qualification.
Brings together some of the best existing information on environmental management accounting (EMA) and practical introductory guidance to professional accountants and organizations wishing to explore and implement EMA.
October 20, 2014 - The Guardian
October 15, 2014 - Public Finance International
October 15, 2014 - United Nations Conference on Trade and Development
October 3, 2014 - Carbon Commentary
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