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Showing 171 - 180 of 296 results for "accounting"

AASB, AuASB statement raises stakes on disclosure of climate-related risk

RACHEL ALEMBAKIS  |  FRIDAY, 29 MAR 2019  |  NEWS
A joint guidance statement by the Australian Accounting Standards Board (AASB) and Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the ...

SASB Foundation appoints Marc Siegel to SASB Board

RACHEL ALEMBAKIS  |  FRIDAY, 18 JAN 2019  |  NEWS
The SASB Foundation has appointed Marc A. Siegel to serve on the Sustainability Accounting Standards Board (SASB). Siegel joins SASB after almost 10 years as a board member of the Financial Accounting Standards Board (FASB). He is currently a partner ...

Accounting for or managing: experts debate managing impact at RIAA

RACHEL ALEMBAKIS  |  WEDNESDAY, 28 NOV 2018  |  NEWS
... be," he said. "The second thing is to be very clear - are you going to managing for impact or are you just going to accounting for impact? It depends on the type of investor you are." It is also important to communicate the whys and hows to stakeholders ...

A4S to address sustainability, disclosure at World Congress of Accountants

RACHEL ALEMBAKIS  |  TUESDAY, 16 OCT 2018  |  NEWS
The Accounting for Sustainability Project (A4S) initiative will press the case for greater engagement around sustainability and the impact of environmental, social and economic issues on financial outcomes at the 20 th World Congress of Accountants ...

Impact investments quadruple to $5 billion in two years: RIAA

RACHEL ALEMBAKIS  |  FRIDAY, 20 JUL 2018  |  NEWS
... at 31 December 2017 and 27 exits or repayments. Green bonds are a significant slice of the impact investing market, accounting for $4.9 billion of the 2018 data set. The funds raised via green bonds are financing projects including renewable energy assets ...

Russell Investments to implement new material ESG score methodology

RACHEL ALEMBAKIS  |  FRIDAY, 23 FEB 2018  |  NEWS
... "better predictors of stock return compared to traditional, non-material ESG scores." The process uses the Sustainability Accounting Standards Board 's (SASB) materiality map as well as the research categories of Sustainalytics, said Scott Bennett, director ...

KPMG event tells companies to consider the "What ifs" of climate risks

RACHEL ALEMBAKIS  |  FRIDAY, 16 FEB 2018  |  NEWS
... does that mean when I shift to the front foot?" Burke also said that CDP is working with TCFD and the Sustainability Accounting Standard Board to leverage reporting systems already in place, rather than create new standards that will cost companies time ...

High to severe ESG incidents affect market capitalisation: Sustainalytics

RACHEL ALEMBAKIS  |  FRIDAY, 22 DEC 2017  |  NEWS
... is automobiles and the least risky is real estate, the report found. The U.S. has the highest country incident risk, accounting for 40 percent of all incidents. The relative contribution of domestic firms to a country's incident count varies significantly ...

RIAA annual conference to discuss how responsible investment will shape future economy

RACHEL ALEMBAKIS  |  FRIDAY, 10 NOV 2017  |  NEWS
... democratization of capital and the role that fintech and disruptors will play in shaping responsible investment, natural capital accounting, as well as master classes for financial advisers and covering ESG integration. "What we really want to take a ...

Governance experts discuss issues in AGM season

RACHEL ALEMBAKIS  |  FRIDAY, 13 OCT 2017  |  NEWS
... theme is the old chestnut - pay for performance," he said. "The corollary to that is particularly the use of aggressive accounting or underlying earnings for the basis for manipulating the performance side. There is a strong degree of skepticism that ...