Preparing Future-Ready Professionals

Project and Investment Appraisal for Sustainable Value Creation: Executive Summary

International Good Practice Guidance

PAIB Committee
Aug 14, 2013 | Guidance & Support Tools
6 Pages
English

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.

 
Executive Summary

DOWNLOAD PDF (1.8 MB)

 
 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Looking for the standard-setting boards?

View Boards Site

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.