Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Proposed Targeted Amendments To The Ifrs Foundation Constitution To Accommodate An International Sustainability Standards Board To Set Ifrs Sustainability Standards PDF full book. Access full book title Proposed Targeted Amendments To The Ifrs Foundation Constitution To Accommodate An International Sustainability Standards Board To Set Ifrs Sustainability Standards.
| Author | : IFRS Foundation |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2021 |
| Genre | : Accounting |
| ISBN | : 9781914113215 |
| Author | : René Smits |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 425 |
| Release | : 2024-04-12 |
| Genre | : Law |
| ISBN | : 1800377282 |
Sustainable Finance and Climate Change explores the legal and regulatory framework that governs the transition to a carbon free economy, looking in particular at the regulation of the financial sector and corporate liability for climate change and biodiversity loss. In addition it looks at the effect on general corporate law, environmental law, central bank law, as well as litigation and arbitration.
| Author | : Zabihollah Rezaee |
| Publisher | : Taylor & Francis |
| Total Pages | : 166 |
| Release | : 2024-08-14 |
| Genre | : Business & Economics |
| ISBN | : 1040112072 |
Understanding how to build and manage a sustainability business plan has become a business imperative as investors demand, regulators require, and stakeholders increasingly expect companies to report their financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability information. This book provides both the rationale for and key practical steps in how to approach business sustainability factors of planning, performance, risk, reporting, and assurance. This comprehensive book covers all the areas that a business would need to embed, articulate, and execute a strategy of profit-with-purpose in promoting shared value creation for all stakeholders. It addresses drivers, sources, and international guidelines (GRI, IIRC, SASB, FASB, PCAOB, IAASB, ISSB) for prioritising business sustainability factors, and establishing the link between ESG performance and financial performance. It presents key performance indicators (KPIs) of ESP and ESG dimensions of sustainability performance. It also provides templates for performance, risk, and disclosure; presenting cases and examples of why to disclose ESG performance, what to disclose, and where and how to disclose ESG performance information. For businesses wanting a detailed understanding of how to deliver on these important areas, including boards of directors, senior management, financial officers, internal auditors, external auditors, legal counsel, investors, and regulators, this book is an invaluable resource.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 66 |
| Release | : 2022-06-08 |
| Genre | : |
| ISBN | : 926441729X |
This report provides an overview of the main trends and issues related to the implications of climate change for corporate governance. It focuses on economic, legal and accounting issues related to shareholder rights, corporate disclosure and the responsibilities of company boards. Importantly, this report informs the ongoing review of the G20/OECD Principles of Corporate Governance which help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance.
| Author | : Richard G. Schroeder |
| Publisher | : John Wiley & Sons |
| Total Pages | : 706 |
| Release | : 2022-11-01 |
| Genre | : Business & Economics |
| ISBN | : 1119881226 |
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You’ll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 90 |
| Release | : 2022-06-21 |
| Genre | : |
| ISBN | : 9264822194 |
This report analyses sustainability policies and practices for corporate governance, both in Brazil and globally. It serves to support the development of Brazil’s legal and regulatory framework for sustainability disclosure, the responsibilities of company boards and shareholder rights.
| Author | : Herman Bril |
| Publisher | : Taylor & Francis |
| Total Pages | : 292 |
| Release | : 2022-12-12 |
| Genre | : Business & Economics |
| ISBN | : 1000789462 |
This book explores the swiftly emerging nexus between sustainability, finance, and technology. Leading practitioners and academic thought leaders reflect on the ways in which technology and digitalization shape how sustainable finance professionals address environmental, social, and governance (ESG) issues. Together, the contributors identify three spheres in which technology shapes how investors make sense of such issues: ESG and technology: finance professionals need to know about how technological innovations, such as chemical recycling for plastics, in the real economy shape firms’ ESG performance; ESG through technology: technological developments, such as AI and blockchain, can enable finance professionals to offer more fine-grained ESG analyses; and ESG as technology: the ESG agenda itself is influenced by technological developments that are not well understood by practitioners (e.g., data mining for Bitcoin creating significant emissions). Using practically relevant examples and recent insights from people working in the field, the book explores the linkages between sustainability, technology, and finance in different contexts and shows how practitioners can accelerate needed change processes. This book primarily addresses practitioners in companies and investment firms as well as students enrolled in executive education and MBA programs.
| Author | : Ralf Müller |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 489 |
| Release | : 2023-09-06 |
| Genre | : Business & Economics |
| ISBN | : 1802208070 |
This cutting-edge Research Handbook provides a comprehensive overview of research on the governance of projects. Spanning sectors, project types, and organizational hierarchies, it delves into diverse theoretical and practical approaches to the governance of projects, identifying valuable new phenomena for future study.
| Author | : Andrea Cardoni |
| Publisher | : Springer Nature |
| Total Pages | : 166 |
| Release | : 2023-09-11 |
| Genre | : Business & Economics |
| ISBN | : 3031374924 |
The role of governance as a fundamental pillar of sustainability is widely recognized and confirmed by its inclusion in the main ESG issues (environmental social governance). Through the complex role of governance in the context of ESG, research has developed the notion of sustainable corporate governance, i.e., a system based on the integration of shareholder and stakeholder objectives that protects the environment and the broader community. This book provides a sound theoretical definition, a precise measurement system, and best practice examples for the implementation of sustainable corporate governance. It includes theoretical foundations based on stakeholder and institutional theories from different environments and contexts, such as developed and developing economies, large publicly traded companies and SMEs, and family businesses. In addition to explaining the concept theoretically, it uses practical case studies to address the effective integration of sustainable governance into corporate structures. The book provides business students and researchers with an in-depth analysis of the emerging concept of sustainable governance and is valuable for academics as well as corporate and financial market participants.
| Author | : Oncioiu, Ionica |
| Publisher | : IGI Global |
| Total Pages | : 278 |
| Release | : 2021-06-25 |
| Genre | : Business & Economics |
| ISBN | : 1799880710 |
Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.
