Governance

September 29, 2022

Peace, Justice and Strong Institutions: How Effective & Just Enforcement Systems Contribute to Global Accountancy Development

Strong governance and a robust investigation and discipline (I&D) system are core elements of a professional accountancy organization (PAO). An effective I&D system should protect the public interest in a proportionate way. Not only does this provide assurance to those using a professional accountant’s services, but it also protects the reputation of the PAO and the profession.
September 29, 2022

SRSB Publications

September 29, 2022

ESG momentum presents an opportunity for CPAs, experts say

As investor attention shifts, sustainability reporting is gaining ground. With investors calling COVID-19 the 21st century’s first “sustainability” crisis, heads are turning towards climate change and socially responsible actions. In particular, there has been a surge this past year in sustainable investing approaches, as investors demand more attention be paid to environmental, social and governance (ESG) endeavours.
September 29, 2022

Business Transformation

As part of the process for developing a climate plan the board needs to consider whether the organisation currently has the structures, systems and culture needed to deliver it.
September 29, 2022

Risk & opportunity

Climate change is already causing businesses to face physical risks from acute or chronic weather events, and transition risks from the need to adapt to the changing policy and regulatory context.
September 29, 2022

ESG assurance

The expectations of financial services organisations and other corporates are changing fast. Profit cannot be the only measure of success – environmental, social and governance principles need to be observed and taken into consideration to satisfy a broad range of stakeholders.
September 29, 2022

The New Rational Purpose Requirement

Many researchers believe that sustainability reporting could have the potential to transform the role of business in society if it succeeds in making organisations more accountable for the negative social and environmental impacts. The unfortunate reality is that a lot of these reports tell a very one-sided story about the impacts of organisations. It is contended that this information could mislead stakeholders and that it could ultimately be counterproductive to sustainability development.
August 10, 2022

How the circular economy is becoming key to corporate longevity

Climate change has become a driving force in the way companies operate, and consumers and stakeholders are largely behind the push, experts say. As they become more aware of their carbon footprint, people are adjusting their behaviour accordingly—and organizations are catching up.
August 9, 2022

Audencia and Nepsen: Bringing multi-capital accounting to SMEs

The Integrated Multi-Capital Performance Research Centre at Audencia, a French business school, developed the methodology for the LIFTS Accounting Model. ‘LIFTS’ stands for ‘Limits and Foundations Towards Sustainability’. The model has been tested and refined in a partnership between the Audencia research centre and Nepsen, an engineering and consultancy SME that specialises in the ecological transition.