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Proposed Targeted Amendments To The Ifrs Foundation Constitution To Accommodate An International Sustainability Standards Board To Set Ifrs Sustainability Standards
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Book Synopsis Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards by : IFRS Foundation
Download or read book Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards written by IFRS Foundation and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sustainable Finance and Climate Change by : René Smits
Download or read book Sustainable Finance and Climate Change written by René Smits and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Sustainable Business Blueprint by : Zabihollah Rezaee
Download or read book The Sustainable Business Blueprint written by Zabihollah Rezaee and published by Taylor & Francis. This book was released on 2024-08-14 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Corporate Governance Climate Change and Corporate Governance by : OECD
Download or read book Corporate Governance Climate Change and Corporate Governance written by OECD and published by OECD Publishing. This book was released on 2022-06-08 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Financial Accounting Theory and Analysis by : Richard G. Schroeder
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by John Wiley & Sons. This book was released on 2022-11-01 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Book Synopsis Corporate Governance Sustainability Policies and Practices for Corporate Governance in Brazil by : OECD
Download or read book Corporate Governance Sustainability Policies and Practices for Corporate Governance in Brazil written by OECD and published by OECD Publishing. This book was released on 2022-06-21 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Research Handbook on the Governance of Projects by : Ralf Müller
Download or read book Research Handbook on the Governance of Projects written by Ralf Müller and published by Edward Elgar Publishing. This book was released on 2023-09-06 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Sustainability, Technology, and Finance by : Herman Bril
Download or read book Sustainability, Technology, and Finance written by Herman Bril and published by Taylor & Francis. This book was released on 2022-12-12 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis CSR and Management Accounting Challenges in a Time of Global Crises by : Oncioiu, Ionica
Download or read book CSR and Management Accounting Challenges in a Time of Global Crises written by Oncioiu, Ionica and published by IGI Global. This book was released on 2021-06-25 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Sustainable Governance by : Andrea Cardoni
Download or read book Sustainable Governance written by Andrea Cardoni and published by Springer Nature. This book was released on 2023-09-11 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Smart Designs for Business Innovation by : Asma Salman
Download or read book Smart Designs for Business Innovation written by Asma Salman and published by Springer Nature. This book was released on with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Effective Date of Amendments to IFRS 10 and IAS 28 by : International Accounting Standards Board. Verfasser
Download or read book Effective Date of Amendments to IFRS 10 and IAS 28 written by International Accounting Standards Board. Verfasser and published by . This book was released on 2015 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In September 2014 the International Accounting Standards Board (ISAB) issued Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28). The IASB has published this Exposure Draft to propose deferring the effective date of that September 2014 amendment indefinitely"--Page 4.
Download or read book Amendments to IFRS 17 written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lack of Exchangeability written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Severe Hyperinflation by : International Accounting Standards Board
Download or read book Severe Hyperinflation written by International Accounting Standards Board and published by . This book was released on 2010 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Disclosure Initiative by : International Accounting Standards Board
Download or read book Disclosure Initiative written by International Accounting Standards Board and published by . This book was released on 2014 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements by : International Accounting Standards Board
Download or read book Exposure Draft of Proposed Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements written by International Accounting Standards Board and published by . This book was released on 2007 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
