Association of Chartered Certified Accountants (ACCA)
https://hdl.handle.net/10023/3693
2024-02-23T16:00:14ZThe green economy : pushes and pulls on corporate China
https://hdl.handle.net/10023/3810
While China’s rapid growth has provided great opportunity and prosperity to many, it has not come without costs. Environmental damage and social tensions are common throughout the country – problems that the Chinese government are acutely aware of. This report explores the efforts that are being made to transition to a more sustainable path, a greener economy, and the impacts these efforts are having on businesses operating in China.
2012-10-01T00:00:00ZLoh, ChristineWhile China’s rapid growth has provided great opportunity and prosperity to many, it has not come without costs. Environmental damage and social tensions are common throughout the country – problems that the Chinese government are acutely aware of. This report explores the efforts that are being made to transition to a more sustainable path, a greener economy, and the impacts these efforts are having on businesses operating in China.Disclosures on water
https://hdl.handle.net/10023/3809
Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies. This report examines the reporting quality of 32 companies from the ASX 50. Inclusion was based on companies' requirements for significant quantities of water for their operations, supply chain and product-use areas.
2010-06-08T00:00:00ZACCA Australia and New ZealandNet Balance FoundationSustainable Investment Research InstitutePart of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies. This report examines the reporting quality of 32 companies from the ASX 50. Inclusion was based on companies' requirements for significant quantities of water for their operations, supply chain and product-use areas.Disclosure practices and policies of UK charities
https://hdl.handle.net/10023/3808
This study examined the narrative disclosure practices and policies of a sample of large fund-raising and grant-making charities within the UK. Through a combination of holistic content analysis of the form and content of reporting packages and a series of interviews with charity managers it explored the motivations for the disclosure practices observed from the content analysis. The report documents what is reported (practices) as well as why it is so (policies).
2009-01-01T00:00:00ZJetty, JulianaBeattie, VivienThis study examined the narrative disclosure practices and policies of a sample of large fund-raising and grant-making charities within the UK. Through a combination of holistic content analysis of the form and content of reporting packages and a series of interviews with charity managers it explored the motivations for the disclosure practices observed from the content analysis. The report documents what is reported (practices) as well as why it is so (policies).The state of sustainability report assurance in the ASX 100
https://hdl.handle.net/10023/3807
Researching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance standard. This report also provides insights into assurance trends within industry groups and the types of sustainability data being assured.
2012-11-01T00:00:00ZACCA Australia and New ZealandNet Balance FoundationResearching publicly available sustainability reports published by the ASX 100 provided data that were used to determine the extent of assurance of public sustainability disclosures, by whom, and to which, if any, assurance standard. This report also provides insights into assurance trends within industry groups and the types of sustainability data being assured.Disclosures on climate change
https://hdl.handle.net/10023/3806
Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
2007-05-04T00:00:00ZACCA Australia and New ZealandNet Balance FoundationPart of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Improving climate change reporting
https://hdl.handle.net/10023/3805
Following on from recent research this paper discusses opportunities and challenges for reporting on climate change in the future and its importance to different stakeholders.
An ACCA/FTSE group discussion paper
2007-07-01T00:00:00ZAssociation of Chartered Certified AccountantsFTSE GroupFollowing on from recent research this paper discusses opportunities and challenges for reporting on climate change in the future and its importance to different stakeholders.Narrative reporting : analysts' perceptions of its value and relevance
https://hdl.handle.net/10023/3804
This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures.
2008-01-02T00:00:00ZSlack, RichardCampbell, DavidThis report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures.Disclosures on human capital management
https://hdl.handle.net/10023/3803
Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
2008-03-04T00:00:00ZACCA Australia and New ZealandNet Balance FoundationPart of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Disclosures on stakeholder engagement
https://hdl.handle.net/10023/3802
Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
2008-03-06T00:00:00ZACCA Australia and New ZealandNet Balance FoundationPart of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Social and environmental narrative reporting : analysts' perceptions
https://hdl.handle.net/10023/3801
An ACCA research report, Narrative Reporting: Analysts' Perceptions of its Value and Relevance was published in November 2008. The research considered analysts' views on five key elements of narrative reporting, including social and environmental disclosures. Due to the significant interests ACCA has in corporate transparency with regards to sustainability, this specific part of the research has been highlighted in this paper. The other parts of the research have been summarised only.
2008-03-22T00:00:00ZCampbell, DavidSlack, RichardAn ACCA research report, Narrative Reporting: Analysts' Perceptions of its Value and Relevance was published in November 2008. The research considered analysts' views on five key elements of narrative reporting, including social and environmental disclosures. Due to the significant interests ACCA has in corporate transparency with regards to sustainability, this specific part of the research has been highlighted in this paper. The other parts of the research have been summarised only.Going concern? A sustainability agenda for action
https://hdl.handle.net/10023/3800
Outlines ACCA's public position on and commitment to the sustainable development and CSR agenda.
2008-07-01T00:00:00ZAssociation of Chartered Certified AccountantsOutlines ACCA's public position on and commitment to the sustainable development and CSR agenda.Anti-bribery and corruption reporting disclosures
https://hdl.handle.net/10023/3799
Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
2008-08-05T00:00:00ZACCA Australia and New ZealandNet Balance FoundationPart of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.Narrative reporting by UK charities
https://hdl.handle.net/10023/3798
This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.
2009-01-01T00:00:00ZConnolly, CiaranDhanani, AlpaThis study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.ACCA's 'Meet the winners and judges' reporting workshop
https://hdl.handle.net/10023/3797
This document outlines the key points of the reporting workshop held as part of the 2008 ACCA UK Awards for Sustainability Reporting. It discusses the reporting recommendations made for 2008 by the Awards judges.
2009-01-02T00:00:00ZAssociation of Chartered Certified AccountantsThis document outlines the key points of the reporting workshop held as part of the 2008 ACCA UK Awards for Sustainability Reporting. It discusses the reporting recommendations made for 2008 by the Awards judges.Disclosures on corporate governance
https://hdl.handle.net/10023/3796
Part of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.
2009-05-11T00:00:00ZACCA Australia and New ZealandNet Balance FoundationPart of a series of research projects which analyses disclosures on areas of non-financial performance by Australian Securities Exchange (ASX) companies.NGO accountability and aid delivery
https://hdl.handle.net/10023/3795
This study investigated, through the experiences of those operating on NGO aid projects at the local level, the impact of different accounting and accountability mechanisms on the effectiveness of aid delivery. It contributes towards the formulation of NGO accounting and accountability policies that can improve how aid funding is transformed into a reduction in human suffering in impoverished nations.
2009-12-08T00:00:00ZAgyemang, GloriaAwumbila, MariamaUnerman, JeffreyO'Dwyer, BrendanThis study investigated, through the experiences of those operating on NGO aid projects at the local level, the impact of different accounting and accountability mechanisms on the effectiveness of aid delivery. It contributes towards the formulation of NGO accounting and accountability policies that can improve how aid funding is transformed into a reduction in human suffering in impoverished nations.Pursuing environmental sustainability
https://hdl.handle.net/10023/3794
This report describes findings from research that was conducted with organisations that have put environmental integrity or ecological sustainability at the core of their mission. The basic assumptions of this research are that the ecological health of the planet is essential for human well being, and that the planet's integrity is being compromised, with conventional economic activity being an element in creating the observed problems.
2010-05-22T00:00:00ZBebbington, JanBarter, Nicholas J.This report describes findings from research that was conducted with organisations that have put environmental integrity or ecological sustainability at the core of their mission. The basic assumptions of this research are that the ecological health of the planet is essential for human well being, and that the planet's integrity is being compromised, with conventional economic activity being an element in creating the observed problems.Social responsibility disclosure practices : evidence from Bangladesh
https://hdl.handle.net/10023/3793
This discussion paper reviews the results of an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), two major multinational buying companies - Nike and H&M, and an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.
2010-10-05T00:00:00ZIslam, Muhammad AzizulDeegan, CraigThis discussion paper reviews the results of an investigation of the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), two major multinational buying companies - Nike and H&M, and an exploration of possible drivers for the media agenda in reporting the activities of multinationals and NGOs.Sustainability reporting matters : what are national governments doing about it?
https://hdl.handle.net/10023/3792
This paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.
2010-12-09T00:00:00ZJones, HannahThis paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.Predicting an uncertain future : narrative reporting and risk information
https://hdl.handle.net/10023/3791
This paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, Malaysia and Singapore.
2011-04-01T00:00:00ZSouabni, SamiThis paper reviews the state of risk and business forecast information disclosure in narrative reporting. It is based on a review of annual reports from industry leaders in the UK, Germany, the US, Canada, Australia, Malaysia and Singapore.Disclosures on managing human rights risks
https://hdl.handle.net/10023/3790
This report examines the human rights governance, risk management and reporting quality of companies in the ASX 100. The report focuses predominantly on the 47 companies in the ASX 100 identified by CAER as having high-risk exposure to human rights issues, on the basis they are operating in countries with human rights concerns. The report also addresses, in brief, the approach of the remaining 53 ASX 100 companies not operating in countries of concern but with potential exposure to other human rights risks.
2011-10-06T00:00:00ZACCA Australia and New ZealandNet Balance FoundationCAERThis report examines the human rights governance, risk management and reporting quality of companies in the ASX 100. The report focuses predominantly on the 47 companies in the ASX 100 identified by CAER as having high-risk exposure to human rights issues, on the basis they are operating in countries with human rights concerns. The report also addresses, in brief, the approach of the remaining 53 ASX 100 companies not operating in countries of concern but with potential exposure to other human rights risks.Disclosures on supply chain sustainability
https://hdl.handle.net/10023/3789
This report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX 100 supply chain disclosure. The report highlights many examples of good practice in the disclosure of relevant upstream and downstream policies and procedures within the ASX 100. It also shows, however, a wide range of variability in disclosure, both between and within different industry sectors.
2011-10-09T00:00:00ZACCA Australia and New ZealandNet Balance FoundationSustainable Investment Research InstituteThis report analyses the disclosure of aspects of supply chain sustainability by the Australian Securities Exchange top 100 companies. Few, if any, previous studies of this nature have focussed on the sustainability of both upstream and downstream elements of ASX 100 supply chain disclosure. The report highlights many examples of good practice in the disclosure of relevant upstream and downstream policies and procedures within the ASX 100. It also shows, however, a wide range of variability in disclosure, both between and within different industry sectors.Adoption of integrated reporting by the ASX 50
https://hdl.handle.net/10023/3788
This report investigates the state of integrated reporting among Australia’s 50 largest listed companies. It examines, on the basis of publicly available information, the extent to which companies have integrated non-financial matters into core business. This report: provides an overview of integrated reporting and emerging reporting frameworks, guidelines and requirements; analyses public reporting on financial and non-financial matters among ASX 50 companies; identifies the aspects of business that companies within the ASX 50 need to evolve to adopt integrated reporting; sets out a roadmap for Australia’s listed companies to achieve integrated reporting; and identifies the challenges companies may face when moving towards a more integrated approach to business.
2011-12-07T00:00:00ZACCA Australia and New ZealandNet Balance FoundationThis report investigates the state of integrated reporting among Australia’s 50 largest listed companies. It examines, on the basis of publicly available information, the extent to which companies have integrated non-financial matters into core business. This report: provides an overview of integrated reporting and emerging reporting frameworks, guidelines and requirements; analyses public reporting on financial and non-financial matters among ASX 50 companies; identifies the aspects of business that companies within the ASX 50 need to evolve to adopt integrated reporting; sets out a roadmap for Australia’s listed companies to achieve integrated reporting; and identifies the challenges companies may face when moving towards a more integrated approach to business.Making a difference at Rio+20
https://hdl.handle.net/10023/3787
This paper provides some background to Rio+20 and the 'zero draft' of the summit agreement, explains the importance of paragraph 24 - concerning the integration of sustainability information into corporate reports - of the zero draft, the possible changes to paragraph 24 from zero draft to final agreement, and ACCA and others' opinions.
2012-05-23T00:00:00ZAssociation of Chartered Certified AccountantsThis paper provides some background to Rio+20 and the 'zero draft' of the summit agreement, explains the importance of paragraph 24 - concerning the integration of sustainability information into corporate reports - of the zero draft, the possible changes to paragraph 24 from zero draft to final agreement, and ACCA and others' opinions.Reporting pre- and post-King III : what’s the difference?
https://hdl.handle.net/10023/3786
This discussion paper summarises the findings of the report 'Integrated reporting: the influence of King III on social, ethical and environmental reporting' written for ACCA by Jill Solomon and Warren Maroun. It outlines ACCA’s recommendations made on the basis of this research.
2012-08-03T00:00:00ZAssociation of Chartered Certified AccountantsThis discussion paper summarises the findings of the report 'Integrated reporting: the influence of King III on social, ethical and environmental reporting' written for ACCA by Jill Solomon and Warren Maroun. It outlines ACCA’s recommendations made on the basis of this research.Water : the next carbon?
https://hdl.handle.net/10023/3785
ACCA held the first in a series of ‘Friday Forums’ on Friday 13 March 2009 on water footprinting. The key points raised at the event are summarised in this discussion paper.
2009-03-01T00:00:00ZMcAllister, VickyACCA held the first in a series of ‘Friday Forums’ on Friday 13 March 2009 on water footprinting. The key points raised at the event are summarised in this discussion paper.The value of biodiversity
https://hdl.handle.net/10023/3784
ACCA’s series of Friday Forums addresses sustainability issues relevant to the business community. On 1 April 2011 ACCA focused on the value of biodiversity to the ecosystems which global human communities, businesses and non-human species critically rely, and on the role that accountants can play in assessing this value. The key points raised at the event are summarised in this paper.
2011-06-01T00:00:00ZAssociation of Chartered Certified AccountantsACCA’s series of Friday Forums addresses sustainability issues relevant to the business community. On 1 April 2011 ACCA focused on the value of biodiversity to the ecosystems which global human communities, businesses and non-human species critically rely, and on the role that accountants can play in assessing this value. The key points raised at the event are summarised in this paper.Is corporate Singapore ready for the green economy?
https://hdl.handle.net/10023/3781
This report summarises the ACCA roundtable held in Singapore on 17 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
2012-10-01T00:00:00ZAssociation of Chartered Certified AccountantsThis report summarises the ACCA roundtable held in Singapore on 17 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.Is corporate Indonesia ready for the green economy?
https://hdl.handle.net/10023/3780
This report summarises the ACCA and WWF Indonesia roundtable held in Jakarta on 19 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
2012-10-01T00:00:00ZAssociation of Chartered Certified AccountantsThis report summarises the ACCA and WWF Indonesia roundtable held in Jakarta on 19 April 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.Is corporate Hong Kong ready for the green economy?
https://hdl.handle.net/10023/3779
This report summarises the ACCA and WWF Hong Kong roundtable held in Hong Kong on 27 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
2012-10-01T00:00:00ZAssociation of Chartered Certified AccountantsThis report summarises the ACCA and WWF Hong Kong roundtable held in Hong Kong on 27 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.Is corporate China ready for the green economy?
https://hdl.handle.net/10023/3778
This report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.
2012-10-01T00:00:00ZAssociation of Chartered Certified AccountantsThis report summarises the ACCA and WWF roundtable held in Beijing on 29 June 2012, one of a series of events addressing sustainability issues relevant to the business community in Asia.Is corporate Asia ready for the green economy?
https://hdl.handle.net/10023/3777
This report explores the concept of a ‘green economy’, and its relevance in Asia. It explores the roles that policymakers, investors, corporates and accountants need to play to facilitate the transition to a green economy.
2012-12-01T00:00:00ZHewitt, GordonThis report explores the concept of a ‘green economy’, and its relevance in Asia. It explores the roles that policymakers, investors, corporates and accountants need to play to facilitate the transition to a green economy.Environmental aspects of sustainability : SMEs and the role of the accountant
https://hdl.handle.net/10023/3776
This report describes the potential for further widening SMP advice provision to include the topic of environmental sustainability. Sustainability and CSR have been identified as emergent key issues for the accountancy profession, alongside the importance of addressing SME needs.
2012-07-23T00:00:00ZSpence, Laura J.Agyemang, GloriaRinaldi, LeonardoThis report describes the potential for further widening SMP advice provision to include the topic of environmental sustainability. Sustainability and CSR have been identified as emergent key issues for the accountancy profession, alongside the importance of addressing SME needs.Canada and the green economy
https://hdl.handle.net/10023/3775
Canada has a complex relationship with the global efforts to move to a green economy. Its policymakers and business leaders need to balance the country’s vast natural resources and the economic growth that they can foster, with the need to develop in a low-carbon, resource-efficient and socially inclusive manner. This report explores what the green economy means to Canada, with a particular focus on Canadian companies and the accountancy profession.
2012-10-01T00:00:00ZKuszewski, JudyCrowther, YasminCanada has a complex relationship with the global efforts to move to a green economy. Its policymakers and business leaders need to balance the country’s vast natural resources and the economic growth that they can foster, with the need to develop in a low-carbon, resource-efficient and socially inclusive manner. This report explores what the green economy means to Canada, with a particular focus on Canadian companies and the accountancy profession.Pension fund trustees and climate change
https://hdl.handle.net/10023/3774
This study investigates pension fund trustees' attitudes towards their role and responsibilities in relation to climate change, to discover whether they are harnessing their power to effect change. The findings suggest a substantial gap between theory (in terms of recommendations from the literature) and trustee practice regarding climate change.
2009-06-06T00:00:00ZSolomon, JillThis study investigates pension fund trustees' attitudes towards their role and responsibilities in relation to climate change, to discover whether they are harnessing their power to effect change. The findings suggest a substantial gap between theory (in terms of recommendations from the literature) and trustee practice regarding climate change.The carbon we're not counting : accounting for Scope 3 carbon emissions
https://hdl.handle.net/10023/3772
This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available. And this means an investment in credible and complete carbon accounting. Credible information on Scope 1 and Scope 2 emissions allow a company to better understand what is happening inside its fences. But more significant is the carbon many businesses aren’t counting. Scope 3 emissions look across the full value chain. The report looks at three approaches to Scope 3 emissions; the Control Approach, the Influence Approach and the Engaged Approach, and makes recommendations to governments and business to encourage the widespread use of Scope 3 reporting.
2011-04-01T00:00:00ZKnight, AlanJackson, RachelThis report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available. And this means an investment in credible and complete carbon accounting. Credible information on Scope 1 and Scope 2 emissions allow a company to better understand what is happening inside its fences. But more significant is the carbon many businesses aren’t counting. Scope 3 emissions look across the full value chain. The report looks at three approaches to Scope 3 emissions; the Control Approach, the Influence Approach and the Engaged Approach, and makes recommendations to governments and business to encourage the widespread use of Scope 3 reporting.Getting it : expert perspectives on the corporate response to climate change
https://hdl.handle.net/10023/3771
In advance of the UN Climate Change Conference 2009 (COP15), ACCA and GRI interviewed six expert commentators to gain their perspectives on the business response to the challenge of climate change. The results of those interviews are presented as a series of short essays in this publication.
2009-12-25T00:00:00ZAssociation of Chartered Certified AccountantsGlobal Reporting InitiativeIn advance of the UN Climate Change Conference 2009 (COP15), ACCA and GRI interviewed six expert commentators to gain their perspectives on the business response to the challenge of climate change. The results of those interviews are presented as a series of short essays in this publication.Five minutes on : the carbon we're not counting
https://hdl.handle.net/10023/3770
The key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.
2011-04-27T00:00:00ZAssociation of Chartered Certified AccountantsThe key findings and recommendations from The Carbon We're Not Counting: Accounting for Scope 3 Carbon Emissions.Carbon accounting : too little too late?
https://hdl.handle.net/10023/3769
Discusses the radical changes needed to sustain corporate activity while reducing our impact on the changing climate, addressing the needs of a demanding society and reflecting global movements towards greater accountability and responsibility.
2009-03-19T00:00:00ZJackson, RachelDiscusses the radical changes needed to sustain corporate activity while reducing our impact on the changing climate, addressing the needs of a demanding society and reflecting global movements towards greater accountability and responsibility.US climate change policy : where next?
https://hdl.handle.net/10023/3768
ACCA held the third in a series of ‘Friday Forums’ on Friday 17 July 2009, on US climate change policy. The key points raised at the event are summarised in this paper.
2009-07-03T00:00:00ZMcAllister, VickyACCA held the third in a series of ‘Friday Forums’ on Friday 17 July 2009, on US climate change policy. The key points raised at the event are summarised in this paper.The UN climate change conference, 2009 (COP 15)
https://hdl.handle.net/10023/3767
ACCA's position paper on the COP 15 focuses on the four key areas where we have the most expertise: climate change and the global economic downturn, a global carbon market, the inclusion of all big entities, and business and climate change.
2009-08-07T00:00:00ZHudson, VeenaJackson, RachelACCA's position paper on the COP 15 focuses on the four key areas where we have the most expertise: climate change and the global economic downturn, a global carbon market, the inclusion of all big entities, and business and climate change.Climate change adaptation
https://hdl.handle.net/10023/3766
ACCA held the fourth in its series of ‘Friday Forums’ on 4 September 2009 on climate change adaptation. The key points raised at the event are summarised in this paper.
2009-09-04T00:00:00ZAssociation of Chartered Certified AccountantsACCA held the fourth in its series of ‘Friday Forums’ on 4 September 2009 on climate change adaptation. The key points raised at the event are summarised in this paper.The carbon jigsaw
https://hdl.handle.net/10023/3764
A volume of seven papers designed to help readers understand how the carbon crisis will affect businesses. Each paper addresses a key issue in the field of climate change and the low-carbon economy.
2011-03-14T00:00:00ZAssociation of Chartered Certified AccountantsForum for the FutureBaker and McKenzieKPMGDeloitteA volume of seven papers designed to help readers understand how the carbon crisis will affect businesses. Each paper addresses a key issue in the field of climate change and the low-carbon economy.COP 17 and accountants : where next?
https://hdl.handle.net/10023/3763
This paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.
2011-11-01T00:00:00ZAssociation of Chartered Certified AccountantsThis paper introduces the 17th meeting of the signatories to the UN Framework Convention for Climate Change (UNFCCC), taking place in Durban, South Africa, in late 2011 (COP 17). The paper summarises the opinions of a panel of climate change experts on different aspects of the UNFCCC negotiations. It also reviews how accountants can make a positive contribution to the development of a global policy response to climate change.Taxation : climate change briefing paper
https://hdl.handle.net/10023/3760
A UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.
2009-10-09T00:00:00ZEkins, PaulA UK Perspective on carbon-related taxation, which suggests that a significant increase in carbon tax rate would only be politically feasible if it were implemented on a broadly revenue-neutral basis.Accounting for carbon
https://hdl.handle.net/10023/3757
This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience.
ACCA working in partnership with IETA
2010-11-10T00:00:00ZLovell, HeatherSales de Aguiar, TherezaBebbington, JanLarrinaga-Gonzalez, CarlosInternational Emissions Trading AssociationThis report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience.Carbon taxation and corporate behaviour
https://hdl.handle.net/10023/3756
This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.
2012-05-31T00:00:00ZAssociation of Chartered Certified AccountantsThis report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.Is the green economy coming?
https://hdl.handle.net/10023/3754
This paper discusses how a low carbon economy – one that relies very little on fossil fuels and energy sources with high greenhouse gas emissions – will improve the planet's success rate of tackling the climate predicament.
2009-03-01T00:00:00ZJackson, RachelThis paper discusses how a low carbon economy – one that relies very little on fossil fuels and energy sources with high greenhouse gas emissions – will improve the planet's success rate of tackling the climate predicament.Pension fund trustees and climate change : one year on
https://hdl.handle.net/10023/3753
This discussion paper reports the findings of a small, follow up study to a project conducted circa one year earlier and published by ACCA as Pension fund trustees and climate change, research report 106. The follow-up study involves ten interviews conducted in Spring/early Summer 2009, which are not intended to be representative, but rather provide an indication of change in perceptions in a year of economic tumult and rising environmental concerns.
2009-01-01T00:00:00ZSolomon, JillThis discussion paper reports the findings of a small, follow up study to a project conducted circa one year earlier and published by ACCA as Pension fund trustees and climate change, research report 106. The follow-up study involves ten interviews conducted in Spring/early Summer 2009, which are not intended to be representative, but rather provide an indication of change in perceptions in a year of economic tumult and rising environmental concerns.Ecological footprinting : accounting for our environmental impact
https://hdl.handle.net/10023/3752
ACCA held another of its 'Friday Forums' on 2 July 2010 on ecological footprinting. The key points raised at the event are summarised in this paper.
2010-08-01T00:00:00ZDrager, HenningACCA held another of its 'Friday Forums' on 2 July 2010 on ecological footprinting. The key points raised at the event are summarised in this paper.China and sustainability : risks and opportunities
https://hdl.handle.net/10023/3751
This report summarises a briefing held on 14 March 2012 by ACCA and CSR Asia, the leading provider of information, training, research and consultancy services on sustainable business practices in Asia. The session reviewed the social and environmental challenges that accompany the business opportunities arising from China’s rapid development into the world’s largest exporter and second largest importer.
Summary of the ACCA and CSR Asia breakfast briefing, 14 March 2012
2012-10-01T00:00:00ZAssociation of Chartered Certified AccountantsThis report summarises a briefing held on 14 March 2012 by ACCA and CSR Asia, the leading provider of information, training, research and consultancy services on sustainable business practices in Asia. The session reviewed the social and environmental challenges that accompany the business opportunities arising from China’s rapid development into the world’s largest exporter and second largest importer.Integrated reporting : the influence of King III on social, ethical and environmental reporting
https://hdl.handle.net/10023/3749
This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.
2012-08-16T00:00:00ZSolomon, JillMaroun, WarrenThis study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.