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Showing 141 - 150 of 295 results for "accounting"

Three lessons when assessing ESG risks: Insight Investment

RACHEL ALEMBAKIS  |  FRIDAY, 31 JUL 2020  |  NEWS
... issued in September 2019, denominated in euros, maturity date 11 September 2024.) The combination of strongly negative accounting/controversy flags from one data provider (which is unusual for the software and services industry group), uniformly negative ...

COVID-19 risks and impacts disclosure "unprecedented challenge": AICD

RACHEL ALEMBAKIS  |  FRIDAY, 17 JUL 2020  |  NEWS
... really is an unprecedented challenge," Petschler said. "That starts with the board as the group that owns the financial accounting obligation, but flows through to the preparers of the accounts." The guide is grounded in a perspective of full disclosure ...

SASB, GRI announce collaborative workplan for further understanding

RACHEL ALEMBAKIS  |  FRIDAY, 17 JUL 2020  |  NEWS
The Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI) have announced a collaborative workplan to drive understanding of how the standards can be used concurrently. In its initial phase, the collaboration will ...

Ethical approach yields investment benefits: Crescent Wealth

RACHEL ALEMBAKIS  |  FRIDAY, 26 JUN 2020  |  NEWS
... tangible assets." Crescent Wealth Super is invested in compliance with Islamic investment standards and comply with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) investment framework. In addition to the negative ...

Demand for climate aware, ESG investment: State Street Global Advisors

RACHEL ALEMBAKIS  |  FRIDAY, 19 JUN 2020  |  NEWS
... group." State Street Global Advisors' R-Factor integrates multiple data sources and is built utilising the Sustainability Accounting Standards Board (SASB) materiality framework. The fund manager uses SASB's Materiality Map to generate a unique ESG score ...

Insure Our Future calls for halt to insuring oil and gas projects

RACHEL ALEMBAKIS  |  FRIDAY, 19 JUN 2020  |  NEWS
... action on fossil fuel insurance. The report notes that burning coal is the biggest single source of CO2 emissions, accounting for 40.3% of global CO2 emissions in 2018, not including emissions from land use changes for which no recent data exist. However ...

Human capital management a signal of overall sustainability: Lazard

RACHEL ALEMBAKIS  |  FRIDAY, 5 JUN 2020  |  NEWS
... fund by identifying what are the most material issues." Lazard supports companies reporting via the Sustainability Accounting Standards Board (SASB) guidelines and the Taskforce on Climate-related Financial Disclosures (TCFD). "We support - SASB and ...

State Street Global Advisors launch Climate ESG International Equity Fund

RACHEL ALEMBAKIS  |  FRIDAY, 5 JUN 2020  |  NEWS
... Advisors' ESG scoring system, R-Factor. R-Factor integrates multiple data sources and is built utilising the Sustainability Accounting Standards Board (SASB) materiality framework. The fund manager uses SASB's Materiality Map to generate a unique ESG ...

Accounting bodies develop guidelines for disclosing to SDGs

RACHEL ALEMBAKIS  |  FRIDAY, 5 JUN 2020  |  NEWS
The Association of Chartered Certified Accountants (ACCA), Chartered Accountants Australia and New Zealand (CA ANZ) and Institute of Chartered Accountants of Scotland (ICAS) have released a paper outlining recommendations on disclosing for the Sustainable ...

Climate action by regulators deferred, not denied: MinterEllison

RACHEL ALEMBAKIS  |  FRIDAY, 22 MAY 2020  |  NEWS
... the impact of climate change on financial performance, position and prospects. Further, in April 2019, the Australian Accounting Standards Board and Auditing and Assurance Standards Board "issued joint guidance stating that climate change-related assumptions ...