Reporting

September 29, 2022

Sustainability Reporting and Enterprise Value – Why it is relevant for industry and profession

In recent years various governments, investors, lenders, corporates, and many public forums around the world are extensively discussing the responsible behavior of businesses. This covers business activities having impacts on the environment, social and governance (ESG) aspects mainly the climate change, natural resources, pollution, waste, human capital, product safety and quality, access to finance, diversity, anti-corruption, anti-competitive, etc.
September 29, 2022

Green Accounting, Myth or Reality? Is there a win win situation for corporates and environment?

Green Accounting refers to accounting information that is associated with the indirect costs of economic activities and how do these have an impact on the environment, which in turn would influence the decision making process of a company. It focuses on preventing and reducing harmful effects on the environment that are caused due to the operations of an organizations. If this method is applied in an effective manner, it would lead to a reduction in costs as well as an improvement in environmental performance which is achieved by not only using environmental friendly technology but also manufacturing products in a way that do not damage the environment.
September 29, 2022

Evolution of Regulatory Frameworks for Environmental Reporting A Comprehensive Analysis with Special Reference to India and Bangladesh

Corporate environmental reporting is a significant way in providing the actual scenario of the organizations’ environmental performance with the purpose of acknowledging their impact on natural system. It is also necessary for taking any controlling measure or developing corporate and national policy for reducing or avoiding environmental cost and hazards in achieving sustainable development.
September 29, 2022

Chain Reaction

Pressure is growing for firms to demonstrate that they are operating responsibly. Ryan Herman hears how formalising the supply chain audit and harmonising ESG reporting could be the missing pieces. Profits with a purpose: that was how BlackRock CEO Larry Fink described the company’s decision to make environmental, social and corporate governance (ESG) an integral part of its long-term investment strategy.
September 29, 2022

ISCA Sustainability Reporting Implementation Roadmap

With the global push for Sustainability Reporting and the benefits that Sustainability Reporting brings to both investors and companies, the Singapore Exchange (SGX) launched the Sustainability Reporting listing rules and the Sustainability Reporting Guide (the SGX Guide) in June 2016. Entities listed on the SGX are required to prepare an annual Sustainability Report which describes the organisation’s sustainability practices with reference to environmental, social and governance (ESG) issues with effect for any financial year ending on or after 31 December 2017.
September 29, 2022

SAAEPS A Practitioners Perspective

The growth of assurance being provided on sustainability and integrated reports has required the auditing profession, through the Independent Regulatory Board for Auditors (IRBA) Sustainability Standing Committee, to consider the value to be achieved through the provision of assurance on those non-financial indicators that have been identified by the client.