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Home › Global Knowledge Gateway › Sustainability

Global Knowledge Gateway

Sustainability

 

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. See the full overview.

 

Breakthrough in Financing Circular Business Models Shows Need for Accountants

by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | February 12, 2018

Financial modelling that enables an understanding of how a Product-as-a-Service model can be viable and represented by financial statements will help to unlock new investment in new innovative and sustainable business models.

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How Can Accountancy Create Greater Awareness for the UN Sustainable Development Goals?

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  • Latest Articles

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    Research Insights—Integrated Report Quality: Capital Market and Real Effects
    by Elmar R. Venter, Associate Professor of Accounting, University of Pretoria in South Africa, Li Chen, Senior Lecturer in Accounting, University of Auckland Business School, Mary E. Barth, Joan E. Horngren Professor of Accounting, Stanford University, Graduate School of Business and Steven Cahan, Professor of Financial Accounting, University of Auckland Business School | March 18, 2018

    Higher-quality information for internal and external stakeholders is associated with improved decision making; given that, how is integrated report quality related to firm value?

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    It Is Time for Africa to Accelerate Implementation of Integrated Thinking and Reporting
    by Patrick Kabuya, Senior Specialist, World Bank Group | February 2, 2018

    Adopting integrated thinking and IR will contribute to improving decision making, transparency and accountability especially as to how organizations in the public and private sector are creating value and contributing towards improving lives of...

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    Internal Controls and Sustainability Data: Closing the Confidence Gap in the Quest for Value
    by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | November 20, 2017

    The calls for increased use of sustainability data to drive and communicate enterprise value are not going away [enterprise value can also be loosely referred to as non-financial, balanced scorecard, performance dashboard, environmental, social,...

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    Could Disclosing Climate-related Financial Information Become the New Normal?
    by Laura Leka , Technical Manager, Global Accountancy Profession Support, IFAC | October 17, 2017

    Climate change disclosures in corporate reports are common but the link to financial implications, both current and of the future, is still often missing in reporting.

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    Social and Human Capital Accounting Business Benefits
    by Kate Bowyer, CFO, The Crown Estate, and Member of the A4S CFO Leadership Network | June 27, 2017

    Social and human capital makes a fundamental contribution to the performance of an organization, and can be significantly enhanced or damaged by its activity.

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    News and Resources

    There are 899 news/resources

    Project and Investment Appraisal for Sustainable Value Creation
    IFAC - August 14, 2013

    Pinned Resource
     

    Principles for Effective Business Reporting Processes
    IFAC - January 17, 2013

    Pinned Resource
     

    A4S Essential Guide on Strategic Planning, Budgeting and Forecasting
    A4S - April 11, 2018


    CO2 Staat Nauwelijks op de Financiële Agenda
    NBA - March 12, 2018


    PwC to Switch to 100% Renewable Energy by 2022
    Accountancy Age - January 29, 2018


    Enterprise Risk Management
    Committee of Sponsoring Organizations of the Treadway Commission, World Business Council for Sustainable Development - January 29, 2018


    Could Blockchain Be an Enabler for Climate Action?
    CPA Canada - January 29, 2018


    Harnessing Artificial Intelligence for the Earth
    PwC - January 23, 2018


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