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.
The board’s amendment removes the uncertainty on whether the exemption from recognising deferred tax applies to leases and decommissioning obligations.
The proposal extends the scope of sustainability disclosures to more entities and provides greater detail on the information that should be included in sustainability reports.
