In two video presentations, James Leaton introduces the 2013 research paper, 'Carbon avoidance?, and Richard Martin explains how unburnable carbon might be reflected in a company’s financial statements.
With commercially minded investors joining in with ever louder calls for organisations to address sustainability issues, the Earth Summit in Rio highlights the subject’s growing importance to the business agenda.
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.
This paper presents the ACCA Global Forum for SMEs’ recommendations for the development of a series of SME-specific measures and approaches that will need to be adopted by governments, the business support community and the accountancy profession, if current efforts to engage SMEs in sustainable business practices are to gain significant momentum.