Guidance & Support Tools
Published: Aug 14, 2013
Find more publications & resources related to:
sustainability, roles and domain of professional accountants in business, PAIB, International Good Practice Guidance, ESG
Project and Investment Appraisal for Sustainable Value Creation: Executive Summary
International Good Practice Guidance
Accountants in business play a crucial role in helping organizations ensure a systematic and analytical approach to project and investment appraisal. In practice, fundamental principles of corporate finance are often breached, leading to the destruction of value for shareholders and other stakeholders. Far too frequently, decisions ignore the costs and benefits associated with wider external impacts—social (e.g., labor practices), economic (e.g., in communities), and environmental (e.g., pollution). By introducing greater rigor, organizations can assess all important aspects of a project or investment. This guidance helps users take into account every aspect of the project or investment and consider all facets of sustainability.
The full length guidance is also available.
Click here if you cannot see the image below.
Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.