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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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Natural capital depletion will become one of the most prominent business concerns in the 21st Century. And yet it is one issue that remains an ‘elephant in the boardroom’ - absent from most corporate accounts and business models and largely ignored by investors as boardrooms continue to focus on short-term pressures. This report from CIMA, EY, the International Federation of Accountants (IFAC) and the Natural Capital Coalition, calls for finance professionals to take action.
This research based in China considers how companies embed CSR in their management control systems (MCS) in an attempt to align the behavior of organizational participants with strategic objectives.
Bacardi Limited developed an innovative measurement methodology to help the company analyze its sustainability performance and the resulting impacts.
This research develops a conceptual framework to understand the roles and uses of control systems in the integration of sustainability within organizational strategy.
In this report CIMA, the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA) spoke to many small and medium-sized enterprises (SMEs) to find out how smaller companies can implement sustainable business practices for the benefit of the environment, their communities, their customers and their bottom line.
Executive pay is under intense scrutiny internationally by governments, the media, and social commentators. This paper offers principles that should underpin remuneration schemes, reassuring stakeholders that performance-related pay reinforces behavior that creates long-term sustainability.
The CIMA Sustainability and Ethics website includes various resources to help finance professionals play a key role in sustainability.
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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