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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
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|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
The concept of ‘net positive’ natural capital impact.
Kimberly-Clark: managing natural capital in the value chain.
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.
This article comprises the key findings from a recent McKinsey survey on the topic of sustainability which asked respondents about the actions their companies are taking to address environmental, social, or governance issues, the practices they use to manage sustainability, and the value at stake.
While sustainability reporting is still not as widespread in the United States as in some other countries, it is definitely on the uptick. According to the Governance & Accountability Institute, nearly three-quarters of all of the companies in the S&P 500 Index and Fortune 500 are now publishing sustainability reports.
CGMA presents ten elements of sustainable business practices for SMEs
This report reviews published information from companies with an intensive use of five key commodities with a high impact on natural capital and discusses many examples of the approaches taken to disclosure by significant users of these commodities.
- Materiality Matters: Why Don't Companies Have to Disclose Sustainability Risk?
April 28, 2015 - Green Biz
- Can Manufacturing Lead the Way to a Sustainable Future?
April 22, 2015 - Green Biz
- A Good Corporate Accounting of Social Costs Is Needed
April 16, 2015 - NY Times
- How to Introduce Sustainability into Business Decisions
April 10, 2015 - Institute of Chartered Accountants of Scotland
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