可持续发展和商业思想领导系列

这个工具包是美国注册188bet亚洲真人体育下载的总结 & CIMA资源和工具，帮助组织驾驭可持续发展的格局. The Taskforce for Climate-related Financial Disclosure’s (TCFD) four thematic areas represent core elements of how organisations operate and provide a structure for working with any of the core elements of sustainability, 是否环保, 社会包容, 或治理. 面对企业面临的可持续性问题, 金融专业人士需要运用操作的视角

• 治理

• 策略

• 风险管理

• 指标和目标

The tools in each of the four thematic areas will help finance professionals provide leadership to their organisations as they consider sustainability issues and how to integrate them into long-term decision-making.

一份探讨可持续发展、ESG和金融专业人士角色的报告. 这份报告是对可持续发展领域的介绍.

This report is part one of a series on the ESG factors finance professionals must be focused upon to make a difference.

金融专业人士必须关注的ESG因素3个入门指南中的第2个. 这有助于他们考虑社会问题.

金融专业人士必须关注的ESG因素3个入门指南中的第3个. 这有助于他们考虑治理问题.

Summary of the several initiatives underway to address the fragmented sustainability accounting and reporting landscape and that seeks to build a coherent global approach to corporate reporting that encompasses both financial and non-financial reporting.

这是探讨可持续发展188bet亚洲真人体育下载的系列简报的一部分, 商业和金融专业人士的关键角色. 这些简介将帮助组织考虑可持续性问题, 如何将它们整合到他们的长期决策中, 以及如何将这些问题纳入内部和外部报告.

本文旨在介绍COSO报告的摘要, 对可持续发展报告实施有效的内部控制, 出版于2023年3月. 论文回答了四个问题，

• 什么? ICSR框架指南的描述.

• 如何? ICSR框架指南的实施.

• 为什么? ICSR框架指南的目的.

• 谁会遇到ICSR框架指南.

作为金融专业人士, you are likely to encounter one or many of the sustainability frameworks and standards and We will continue to release papers summarising the major methodologies.

This paper is designed to present a summary of the 气候信息披露标准委员会 framework. 它是从管理会计的角度写的. 论文回答了四个问题，

• 什么? CDSB框架的描述.

• 如何? CDSB框架的实施.

• 为什么? CDSB框架的目的和组织影响.

• 谁? 与CDSB框架相关的金融专业技能和能力.

作为金融专业人士, you are likely to encounter one or many of the sustainability frameworks and standards and We will continue to release papers summarising the major methodologies.

本文旨在介绍全球报告倡议组织(GRI)标准的摘要. 它是从管理会计的角度写的. 论文回答了四个问题，

• 什么? GRI标准的描述.

• 如何? GRI标准的实施.

• 为什么? GRI标准的目的和组织影响.

• 谁? 与GRI标准相关的金融专业技能和能力.

作为金融专业人士, you are likely to encounter one or many of the sustainability frameworks and standards and We will continue to release papers summarising the major methodologies.

This paper is designed to present a summary of the International Integrated Reporting Council’s (IIRC) framework. 它是从管理会计的角度写的. 论文回答了四个问题，

• 什么? Description of the framework.

• 如何? Implementation of the framework.

• 为什么? The purpose of the framework and organisational impact.

• 谁? Finance professional skills and competencies linked to the framework.

作为金融专业人士, you are likely to encounter one or many of the sustainability frameworks and standards and We will continue to release papers summarising the major methodologies.

如在 Sustainability and 业务 — the call to action; build back better report, 我们启动了一个思想领导力项目，探索会计和可持续发展. 这是探讨可持续发展188bet亚洲真人体育下载的系列简报的一部分, 商业和金融专业人士的关键角色. 这些简介将帮助组织考虑可持续性问题, 如何将它们整合到他们的长期决策中, 以及如何将这些问题纳入内部和外部报告.

This paper is designed to present a summary of the 气候相关财务信息披露工作组 recommendations. 它是从管理会计的角度写的. 论文回答了四个问题，

• 什么? TCFD建议的描述.

• 如何? TCFD建议的实施情况.

• 为什么? TCFD建议的目的和组织影响.

• 谁? 与TCFD建议相关的金融专业技能和能力.

This paper is designed to present a summary of the World Economic Forum’s (WEF) reporting framework for measuring stakeholder capitalism. 它是从管理会计的角度写的. 论文回答了四个问题，

• 什么? 对世界经济论坛报告框架的描述.

• 如何? 落实世界经济论坛报告框架.

• 为什么? 世界经济论坛报告框架的目的和组织影响.

• 谁? 与世界经济论坛报告框架相关的金融专业技能和能力.

作为金融专业人士, you are likely to encounter one or many of the sustainability frameworks and standards and we will continue to release papers summarising the major methodologies.

这是探讨可持续发展188bet亚洲真人体育下载的一系列环境问题简报的一部分, 业务, 金融专业人士的关键作用. 这些简介将帮助组织考虑可持续性问题, 如何将它们整合到他们的长期决策中, 以及如何将这些问题纳入内部和外部报告. This is the first of four environmental issues briefs on factors finance professionals must be focused upon to make a difference when working with the United Nations 17 Sustainable Development Goals. 实践摘要着重于

• 什么是可持续发展目标?

• 为什么需要可持续发展目标?

• 如何将可持续发展目标融入组织

• 谁会遇到可持续发展目标?

• 用于实现可持续发展目标的实用工具和资源

Finance professionals play a crucial role in helping organisations address and improve their impact on the goals. 他们通过提供有价值的会计和管理信息来做到这一点, 包括财政和非财政措施, 以及可操作的商业见解. Organisations can then confidently take strategic decisions and implement solutions based on relevant data and information to help society achieve the Sustainable Development Goals.

This is the second of four environmental issues briefs on factors finance professionals must be focused upon to make a difference. It is designed to help finance professionals build their climate emergency literacy so we can lead and support the journeys of our organisations, 公司, and clients to adapt 业务 models and reduce their carbon footprints in the global race to net zero. 实践摘要着重于

• 什么是碳核算?

• 为什么需要碳核算?

• 如何将碳会计融入组织

• 谁会遇到碳核算?

• 碳核算的实用工具和资源

Finance professionals play a crucial role in helping organisations address their Green House Gas (GHG) emissions and achieve net-zero targets. 他们通过提供有价值的会计和管理信息来做到这一点, 包括财政和非财政措施, 以及可操作的商业见解. Organisations can then confidently take strategic decisions and implement solutions based on relevant data and information to help society achieve the transition to low carbon economies.

如在 Sustainability and 业务 — the call to action; build back better 报告,AICPA^® 和CIMA^® 启动了一个思想领导力项目，探索会计和可持续发展. 这是探讨可持续发展188bet亚洲真人体育下载的系列简报的一部分, 业务, 金融专业人士的关键作用. 这些简介将帮助组织考虑可持续性问题, 如何将它们整合到他们的长期决策中, 以及如何将这些问题纳入内部和外部报告

This report is designed to help finance and accountancy professionals build their sustainability scenario literacy so they can lead and support the journeys of their organisations, 公司 and clients as they adapt 业务 models and operations in response to increasing climate change, 生物多样性丧失和不平等.