Documents

August 18, 2022

Net Zero Guidance – Part 2

GUIDANCE PRODUCED BY A4S Achieving net zero emissions in an organization will rely on the knowledge, skills and processes inherent within the finance function. Where an organization has made a net zero commitment, finance professionals are well placed to develop pathways to achieve net zero, setting interim targets, allocating funds, […]
August 18, 2022

Net Zero Guidance – Part 1

GUIDANCE PRODUCED BY A4S Achieving net zero emissions in an organization will rely on the knowledge, skills and processes inherent within the finance function. Where an organization has made a net zero commitment, finance professionals are well placed to develop pathways to achieve net zero, setting interim targets, allocating funds, […]
August 18, 2022

Sustainability Reporting – A Guide

This guide is an introduction to sustainability reporting. It summarises recent key developments in sustainability reporting and shows how it’s impacting the role of the accountant and shaping the future of corporate reporting. It also highlights how this area is likely to evolve, and offers signposts to further sources of […]
August 18, 2022

Climate Essentials for Accountants

This short glossary explains common climate terms and jargon associated with climate. What’s covered What are carbon emissions? Carbon dioxide equivalents Carbon calculator Carbon budgets Scope 1, 2, 3 emissions Measuring carbon emissions What is COP26? The Paris Agreement The UN Framework Convention on Climate Change Why is COP26 so […]
August 18, 2022

Sustainability for Small Businesses – A Guide

This guide is for leaders of small to medium enterprises (SMEs) and accountants working in SMEs or in small to medium practices (SMPs). It describes sustainability risks, particularly climate risks, discusses opportunities for businesses which embed sustainability, shows businesses how they can be more sustainable, provides case studies and explains key terms.
August 17, 2022

ISCA Climate Disclosure Guide – Taking First Steps Towards Climate-related Disclosures

With increasing attention on the effects of climate change, decision-makers are urgently demanding climate-related information. This is reaffirmed by the introduction of mandatory climate reporting by the Singapore Exchange (SGX) and the prioritisation of climate-related disclosures in the International Sustainability Standards Board (ISSB)’s highly anticipated IFRS Sustainability Disclosure Standards proposals, both of which are based on the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD Recommendations). ISSB’s proposals also incorporate industry-based disclosure requirements derived from Sustainability Accounting Standards Board.