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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
Carbon and fossil fuels, and decisions regarding their use and value, can have significant impacts on financial markets and futures around the world. Carbon Tracker calculates that only 31% of the world's currently indicated fossil fuel reserves could be burned for an 80% chance of keeping below a 2°C global temperature rise, which is commonly regarded as the threshold within which to avoid dangerous climate change.
Provides a framework for businesses to understand the issues and modify their activities so as to incorporate the impacts of transitioning to a low carbon economy.
For businesses to be viable in the long-term, they must maintain the resources they depend on, and yet we are depleting our natural and social capital at alarming rates. This ICAEW webcast addresses the issues facing accountants and their role in business sustainability drawing on ICAEW's thought leadership report Sustainability: role of the accountant.
Project and Investment Appraisal for Sustainable Value Creation
August 14, 2013 - IFAC
Helps the accountancy profession facilitate sustainable organizations, financial markets, and economies by taking into account economic, environmental, and social considerations for project appraisal and investment decisions.
Attention from the accountancy profession on natural capital accounting is rapidly increasing in response to concern about the potential for systemic risk of climate change and environmental externalities that affect organizational, market, and societal sustainability.
This white paper communicates an imperative to move from a sustainability strategy (that is, discreet initiatives and tactics) to a sustainable strategy (that is, a coherent plan to balance long term viability—for the benefit of both shareholders and society—with demands for short term competitiveness and profitability).
Sustainability presents some key challenges and opportunities for accountants. This report identiﬁes a number of ways in which operation of various mechanisms for enhancing sustainability offers challenges and opportunities that are directly relevant to the role of professional accountants.
November 13, 2014 - The Accountant
November 13, 2014 - Economia
November 6, 2014 - The Guardian
October 31, 2014 - Climate Disclosure Standards Board
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