The question of what is material and how materiality is assessed is undergoing a major transformation. Now is the time to understand how changes will influence reporting standards.
Jeremy Osborn, FCMA, CGMA, director of business relationships and networks with the Value Reporting Foundation, suggests that integrated thinking and reporting can help corporate boards create long-term value, particularly when they consider potential consequences of climate change as they devise business strategy.
The Association of International Certified Professional Accountants, representing AICPA & CIMA, responded to the IFRS Foundation in support of the Foundation’s proposed amendments to its constitution to create an International Sustainability Standards Board.
To enable real change in a company’s impact on environmental, social, and governance issues, they need to be part and parcel of long-term strategy. But how can that be done?
This is the first in a series of episodes that explore how the finance function can drive sustainable business success and account for environmental, social, and governance (ESG) issues.
Even in this era of rapid technological change, foundational accounting skills are still among the most important career advantages for finance professionals, according to one CFO.
The merger of the Sustainability Accounting Standards Board and the International Integrated Reporting Council continues a global movement toward harmony in corporate reporting of sustainability and environmental, social and governance issues.
Research for the UK Financial Reporting Council advises integrated, regular, and structured employee engagement, with a focus on substance rather than process.
