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.
In the current rush to decarbonise, Acciona, Swiss Re, and Mahindra & Mahindra have found success in implementing internal carbon prices to reduce emissions and fund greener investments.
Companies are grappling with ESG risks and opportunities in their strategy and business models. Some hire sustainability accountants or create whole departments to measure and track ESG metrics to ensure long-term value creation.
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 CFO of Maersk’s Far East operations and an expert in circular economy share how to execute sustainable ambitions that create value for stakeholders.
Matthew Hurn, OBE, FCMA, CGMA, CFO for Disruptive Investments at Mubadala Investment, shares how he distinguishes companies that have truly embraced ESG issues in their business and culture.
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.
Ahead of the UN’s October COP26 conference in Glasgow, pension funds commit to align their investment portfolios ‘with a 1.5°C climate change pathway’.
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.
