On February 23, 2022, the European Commission adopted a Proposal for a Directive on Corporate Sustainability Due Diligence (CSDD) that addresses social and environmental concerns,…
ICYMI | Do Professional Standards Account for Pandemic Risks?
Sustainability Reporting and COVID-19
COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…
Do Professional Standards Account for Pandemic Risks?
Sustainability Reporting and COVID-19
COSO's Enterprise Risk Management Framework. The GRI Standards. The SASB Standards. The Integrated Reporting Framework. The Sustainable Development Goals. These are the models and metrics…
How many standards can a sustainability accountant possibly follow? Three dozen comprehensive standards are published by the Global Reporting Initiative (GRI), and 77 industry-specific standards…
ICYMI | Transforming Integrated Reporting into Integrated Information Management
A Proposal For Management Accountants
According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…
The notion of sustainability is not an accounting concept, or even a business concept. Indeed, common English usage defines a sustainable entity merely as one…
Kraten opened the panel by showing a video produced by Deloitte highlighting its commitment to diversity in the workplace. Kraten then asked Barton about Deloitte's…
Transforming Integrated Reporting into Integrated Information Management
A Proposal For Management Accountants
According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…
On June 23, 2016, the citizens of the United Kingdom voted to leave the European Union. According to Prime Minister David Cameron, “Over 33 million…
Reimagining the Financial Ratios
Comparing Brand Values in the Technology Industry
Last year, in “Reimagining the Financial Statements” (The CPA Journal, April 2015, http://bit.ly/1SSQXz7), this author restated certain fiscal metrics of Apple Inc. to incorporate the value…
The third panel of the First Annual Sustainability Investment Leadership Conference addressed how investors judge sustainability information when assessing a company's value. The conversation also…