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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
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The report follows CPA Australia’s 2010 "Corporate Water Reporting: A Study of the Australian Food, Beverage and Tobacco Sector", and seeks to contrast the extent and quality of corporate water reporting examined at that time with current reporting practices, as examined in 2013 and 2014.
Enthusiasm in Australia for integrated reporting (IR) has been shrouded in concern about corporate and director liability. CPA Australia sought in a measured way to demystify these current circumstances, and in so doing provide the basis of a possibly more certain way forward.
This report is prepared as part of a global initiative headed by Professor Robert Eccles, Harvard Business School, draws out in detail the current and historical context of corporate law affecting these key areas of challenge.
Five case studies examining capital investment appraisal from a management accounting and integrated thinking perspective.
Sustainability and Capital Investment Case Studies
April 30, 2015 - CPA Australia
The focus in 2014 has been to gain through case studies a far greater depth of understanding of how sustainability is shaping management practice and decision making, and who is involve, with particular emphasis on the individual organisations operating and strategic contexts.
As part of the Natural Capital Coalition's Natural Capital Protocol project, a stock take of existing natural capital relevant initiatives such as valuation methods and tools, applications, reporting and disclosure has been conducted.
Shows that sustainability-related developments are evident in capital investment appraisal practice. In particular, qualitative sustainability attributes are considered alongside the quantitative models and play a role in influencing decisions.
- SASB Announces Data Provider Partner Program
July 16, 2015 - Sustainability Accounting Standards Board
- IIA Urges Greater Assurance on Reporting Environmental and Social Impacts
July 14, 2015 - Accountancy Age
- Sustainability: Framework Wars
July 10, 2015 - The Accountant
- CDSB Framework Launched
July 6, 2015 - Climate Disclosures Standards Board
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