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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
Considers water risk and business responses to water scarcity.
This report presents the rationale for integrated reporting, offering initial proposals for the development of an international Integrated Reporting Framework and outlining the next steps towards its creation and adoption. A Consultation Draft of the International Integrated Reporting Framework was published in 2013; a final version of the Framework is due in December 2013.
In this report CIMA, the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA) spoke to many small and medium-sized enterprises (SMEs) to find out how smaller companies can implement sustainable business practices for the benefit of the environment, their communities, their customers and their bottom line.
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.
November 13, 2014 - Economia
November 13, 2014 - The Accountant
November 6, 2014 - The Guardian
October 31, 2014 - Climate Disclosure Standards Board
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