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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
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).
Demystifying Sustainability Risk: Integrating the Triple Bottom Line into an Enterprise Risk Management Program
May 1, 2013 - Committee of Sponsoring Organizations of the Treadway Commission (COSO), EY
Leverages COSO’s Enterprise Risk Management—Integrated Framework to offer insight on how organizations can develop interrelated strategies and objectives across the enterprise that create a strong context for risk consideration.
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.
Informs those charged with fiduciary management of enterprises why ethics can no longer be treated as a discretionary cost to the business. Management of the ethical dimension is instead a significant contributor to financial success. This is highlighted through the use of examples of how leading corporations are integrating ethical management into business practices, change programs, and fraud, risk, and compliance systems.
Provides organizations with comprehensive reporting guidelines and feature sustainability disclosures organizations can adopt flexibly and incrementally, enabling them to be transparent about their performance in key sustainability areas.
A practical tool consisting of a series of Exce- based questionnaires designed to assist accountants in identifying the potential for environmental savings and provide the opportunity to reduce business costs.
December 12, 2014 - Accounting Today
December 11, 2014 - Association of Chartered Certified Accountants
December 4, 2014 - Accounting Today
November 21, 2014 - Financial Times
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